Document:

Deferred Compensation Program for Non-Employee Directors

 Exhibit 10 (d) 
 UNITED STATES STEEL CORPORATION 
 DEFERRED COMPENSATION PROGRAM 
 FOR NON-EMPLOYEE DIRECTORS 
 (Effective as of November 29, 2005) 
 1. Purpose 
 The United States Steel Corporation Deferred Compensation Program for Non-Employee Directors, a program under the United States Steel Corporation 2005 Stock Incentive Plan, is intended to enable the Corporation to
attract and retain non-employee Directors and to enhance the long-term mutuality of interest between such Directors and shareholders of the Corporation. 
 2. Definitions 
 Unless otherwise defined herein, capitalized terms shall have the meanings set forth in the Plan. The
following definitions apply to this Program and to the Deferral Election Forms: 
  

	 	(a)	Beneficiary or Beneficiaries means a person or persons or other entity designated on a Beneficiary Designation Form by a Participant as allowed in subsection 7(c) of
this Program to receive Deferred Stock Benefit payments. If there is no valid designation by the Participant, or if the designated Beneficiary or Beneficiaries fail to survive the Participant or otherwise fail to take the Deferred Stock Benefit, the
Participant's Beneficiary is the Participant's surviving spouse or, if there is no surviving spouse, the Participant's estate. 

  

	 	(b)	Beneficiary Designation Form means that portion of the Deferral Election Form that is used by a Participant according to this Program to name his/her Beneficiary or
Beneficiaries. 

  

	 	(c)	Board means the board of directors of United States Steel Corporation. 

  

	 	(d)	Committee means the Corporate Governance & Public Policy Committee of the Board. 

  

	 	(e)	Common Stock means the common stock of the Corporation. 

  

	 	(f)	Common Stock Unit shall have the meaning assigned to it in Section 6(a). 

  

	 	(g)	Corporation means United States Steel Corporation. 

  

	 	(h)	Deferral Election Form means a document governed by the provisions of Section 4 of this Program by which a Participant elects the portion of his or her Retainer
Fee to be deferred and designates a Beneficiary. 

  

	 	(i)	Deferral Year means a calendar year for which a Participant has a Deferred Stock Benefit. 

	 	(j)	Deferred Stock Account means that bookkeeping record established for each Participant to reflect the status of his/her Deferred Stock Benefits under this Program. A
Deferred Stock Account is established only for purposes of measuring a Deferred Stock Benefit and not to segregate assets or to identify assets that may or must be used to satisfy a Deferred Stock Benefit. A Deferred Stock Account will be credited
with that portion of the Participant's Retainer Fee deferred as a Deferred Stock Benefit according to a Deferral Election Form and according to Sections 3 and 6 of this Program. A Deferred Stock Account will also be (i) credited periodically
with amounts specified under subsection 6(a)(iii) of this Program and (ii) reduced by the Unearned Portion pursuant to subsection 6(a)(v) of this Program. 

  

	 	(k)	Deferred Stock Benefit means the benefit that results in distributions governed by sections 6 and 7. 

  

	 	(l)	Directors means those duly named members of the Board. 

  

	 	(m)	Election Date means the date established by this Program as the date before which a Participant must submit a valid Deferral Election Form to the Committee. For the
Deferral Year during which an individual first becomes a Participant, the Election Date is the earlier of (i) 30 days following the date on which the individual becomes a Participant and (ii) December 31 of such Deferral Year. For
each subsequent Deferral Year, the Election Date is December 31 of the preceding calendar year. Despite the two preceding sentences, the Committee may set an earlier date as the Election Date for any Deferral Year. 

  

	 	(n)	Participant means a Director who is not simultaneously an employee of the Corporation. 

  

	 	(o)	Plan means the United States Steel Corporation 2005 Stock Incentive Plan. 

  

	 	(p)	Program means the United States Steel Corporation Deferred Compensation Program for Non-Employee Directors under the Plan. 

  

	 	(q)	Retainer Fee means that portion of a Participant's compensation that is fixed and paid without regard to his/her attendance at meetings, as such amount is established
for or during the Deferral Year, subject to Section 4(c). 

  

	 	(r)	Terminate, Terminating, or Termination, with respect to a Participant, means cessation of his/her relationship with the Corporation as a Director whether by
resignation, retirement, death, disability or severance for any other reason. The terms “Terminate”, “Terminating”, and “Termination”, when used in the context of a condition to, or timing of, payment hereunder, shall
be interpreted to mean a “separation from service” as that term is used in Section 409A of the Internal Revenue Code of 1986, as amended. 

  

 -2- 

	 	(s)	Unearned Portion shall have the meaning assigned to it in Section 6(a)(v). 

 3. Minimum Stock-Based Compensation 
 Each Person who becomes a Participant is required to receive at
least 50 percent of his/her annual Retainer Fee in the form of Common Stock Units and may increase such amount pursuant to a Deferral Election. 
 4.
Deferral Election 
 A deferral election is valid when a Deferral Election Form is completed, signed by the Participant, and received by
the Committee or its designee. Deferral elections are governed by the provisions of this section. 
  

	 	(a)	A Participant may elect a Deferred Stock Benefit for any Deferral Year, subject to the Election Date Requirements, if he/she is a Participant at the beginning of that Deferral Year
or becomes a Participant during the Deferral Year. 

  

	 	(b)	Before each Deferral Year's Election Date, each Participant will be provided with a Deferral Election Form. Subject to Section 3, a Participant may elect on or before the
Election Date to defer until Termination the receipt of all or part of his/her Retainer Fee for the Deferral Year in the form of a Deferred Stock Benefit; provided, however, that no deferral election shall be effective for any portion of a Retainer
Fee earned prior to the completion of the deferral election. 

  

	 	(c)	A Participant may not revoke or amend a Deferral Election Form after the Deferral Year begins with respect to such Deferral Year, and no re-allocation between fixed and variable
compensation (if any) otherwise payable during the year shall be permitted to indirectly amend such Deferral Election Form or the amount of Retainer Fees subject thereto. Any revocation before the beginning of the Deferral Year is the same as a
failure to submit a Deferral Election Form. Any writing signed by a Participant expressing an intention to revoke his/her Deferral Election Form and delivered to the Committee or its designee before the close of business on the relevant Election
Date is a revocation. 

 5. Effect of No Election 
 In the case of a person who does not submit a valid Deferral Election Form on or before the relevant Election Date, fifty percent of such Participant's Retainer Fee will become a Deferred Stock Benefit. 
 6. Deferred Stock Benefits 
  

	 	(a)	 Deferred Stock Benefits will consist of Common Stock Units and will 

  

 -3- 

	 	 
be recorded in a Deferred Stock Account for each Participant. "Common Stock Unit" shall mean a book-entry unit equal in value to a share of Common Stock on
the date specified below. Each Common Stock Unit will increase or decrease in value by the same amount and with the same frequency as the fair market value of a share of Common Stock. Each Deferred Stock Account will be credited or adjusted as
follows: 

  

	 	 (i)
	 Participant’s First Deferral Year. For the Deferral Year during which an individual first becomes a
Participant, on the 15th day following the Election Date, the Participant’s Deferred Stock Account will be credited with a quantity of Common
Stock Units, including fractional units, determined by dividing (A) the amount of the Retainer Fee that the Participant has elected to defer (or if a valid Deferral Election Form has not been submitted on or before the relevant Election Date,
the amount specified in Section 5 above) by (B) the closing price of a share of Common Stock on the New York Stock Exchange (“NYSE”) on the Election Date (or if such date was not a trading day on the immediately preceding trading
day). 

  

	 	(ii)	Subsequent Deferral Years. On January 15th of each subsequent Deferral Year during which the Participant remains a Director (or, if such day is not a business day, on
the next succeeding business day), the Participant’s Deferred Stock Account will be credited with a quantity of Common Stock Units, including fractional units, determined by dividing (A) the amount of the Retainer Fee that the Participant
has elected to defer (or if a valid Deferral Election Form has not been submitted on or before the relevant Election Date, the amount specified in Section 5 above) by (B) the closing price of a share of Common Stock on the NYSE on the last
trading day of the preceding calendar year. 

  

	 	(iii)	Cash Dividends. Each Deferred Stock Account will be credited each calendar quarter, on the date on which cash dividends are reinvested under the Corporation's dividend
reinvestment and stock purchase plans (the "Investment Date"), with a quantity of additional Common Stock Units, including fractional units, determined by dividing (A) the Dividend Payment Amount by (B) the Stock Purchase Price.
“Dividend Payment Amount” means the product of the number of Common Stock Units in the Deferred Stock Account on the dividend payment date times the amount of the cash dividend payable on a share of Common Stock. "Stock Purchase Price"
means the closing price of a share of Common Stock on the NYSE on the most recent trading day preceding the Investment Date. 

  

 -4- 

	 	(iv)	Stock Dividends, Stock Splits and Reverse Stock Splits. In the event of a stock dividend, stock split, reverse stock split or similar event affecting the Common Stock, the
number of Common Stock Units in the Deferred Stock Account shall be adjusted in an equitable and proportional manner to reflect such event in order to prevent the dilution or enlargement of Participant’s rights. 

  

	 	(v)	Unearned Portion. In the event of a Participant’s Termination, the number of Common Stock Units in such Participant’s Deferred Stock Account shall be reduced by an
amount equal to the “Unearned Portion.” As used herein, the term “Unearned Portion” shall mean (A) the number of Common Stock Units credited to the Participant’s Account for that Deferral Year pursuant to
Section 6(a)(i) or 6(a)(ii) above, as applicable (and as adjusted pursuant to Section 6(a)(iv) above, if applicable) times (B) a fraction, the numerator of which is equal to the number of months remaining in the Deferral Year
commencing with the month immediately following the date of Participant’s Termination, and the denominator of which is equal to (x) the number of months in the Deferral Year commencing with the month in which the individual first became a
Participant, in the event that the credit was made pursuant to Section 6(a)(i), or (y) 12, in the event that the credit was made pursuant to Section 6(a)(ii). 

  

	 	(b)	If a trust is established under section 8(b), an electing Participant may advise the trustee under the governing trust agreement as to the voting of shares of the Common Stock
allocated to that Participant's separate account under the trust according to this subsection and provisions of the governing trust agreement. Before each annual or special meeting of the Corporation's shareholders, the trustee under the governing
trust agreement must furnish each Participant with a copy of the proxy solicitation and other relevant material for the meeting as furnished to the trustee by the Corporation, and a form addressed to the trustee requesting the Participant's
confidential advice as to the voting of shares of the Common Stock allocated to his/her account as of the valuation date established under the governing trust agreement preceding the record date. 

 7. Distributions 
  

	 	(a)	Except as set forth in Section 7(d), a Deferred Stock Benefit will be distributed in shares of Common Stock equal to the number of, the whole Common Stock Units credited to the
Participant's Deferred Stock Account; provided, however, cash will be paid in lieu of fractional shares of the Common Stock otherwise distributable, calculated on the basis of the closing price of a share of Common Stock on the NYSE on the date of
Termination (or if such date is not a trading day on the immediately preceding trading day). 

  

 -5- 

	 	(b)	Delivery of Common Stock and any cash payable in lieu of fractional shares will be made on or before the fifth business day immediately following the Participant's Termination.

  

	 	(c)	Deferred Stock Benefits may not be assigned by a Participant or Beneficiary. A Participant may use a Beneficiary Designation Form to designate one or more Beneficiaries for all of
his/her Deferred Stock Benefits; such designations are revocable. Each Beneficiary will receive his/her portion of the Participant’s otherwise unpaid Deferred Stock Account on the scheduled payment date as set forth in Section 7(b).

  

	 	(d)	Upon the occurrence of a Change in Control resulting in a Participant's Termination, the Corporation shall pay such Participant, on or before the fifth business day following such
Termination, cash in an aggregate amount equal to the value of such Participant's Deferred Stock Account on the date of the Change in Control, as determined using the higher of the closing price of the Common Stock on the NYSE on such date or the
highest per-share price actually paid in connection with the consummation of such Change in Control. For purposes of this Program, "Change in Control" shall mean a change in control of a nature that would be required to be reported in response to
Item 6(e) of Schedule 14A of Regulation 14A promulgated under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), whether or not the Corporation is then subject to such reporting requirement; provided, that, without
limitation, such a change in control shall be deemed to have occurred if: 

  

	 	(A)	any person (as defined in Sections 13(d) and 14(d) of the Exchange Act) (a "Person") is or becomes the "beneficial owner" (as defined in Rule 13d-3 under the Exchange Act), directly
or indirectly, of securities of the Corporation representing twenty percent (20%) or more of the combined voting power of the Corporation's then outstanding voting securities; provided, however, that for purposes of this Program the term
"Person" shall not include (i) the Corporation or any of its subsidiaries, (ii) a trustee or other fiduciary holding securities under an employee benefit plan of the Corporation or any of its subsidiaries, (iii) an underwriter
temporarily holding securities pursuant to an offering of such securities, or (iv) a corporation owned, directly or indirectly, by the stockholders of the Corporation in substantially the same proportions as their ownership of stock of the
Corporation; or 

  

	 	(B)	 the following individuals cease for any reason to constitute a majority of the number of directors then serving: individuals who, on the date hereof, constitute the
Board and any new director (other than a director whose initial assumption of office is in connection with an actual or threatened election contest including but not limited to a 

  

 -6- 

	 	 
consent solicitation, relating to the election of directors of the Corporation) whose appointment or election by the Board or nomination for election by the
Corporation's stockholders was approved by a vote of at least two-thirds (2/3) of the directors then still in office who either were directors on the date hereof or whose appointment, election or nomination for election was previously so
approved; or 

  

	 	(C)	there is consummated a merger or consolidation of the Corporation or a subsidiary thereof with any other corporation, other than a merger or consolidation which would result in the
holders of the voting securities of the Corporation outstanding immediately prior thereto holding securities which represent immediately after such merger or consolidation at least 50% of the combined voting power of the voting securities of the
entity surviving the merger or consolidation (or the parent of such surviving entity) or the shareholders of the Corporation approve a plan of complete liquidation of the Corporation, or there is consummated the sale or other disposition of all or
substantially all of the Corporation's assets. 

 8. Corporation's Obligation 
  

	 	(a)	The Program is unfunded. A Deferred Stock Benefit is at all times solely a contractual obligation of the Corporation. A Participant and his/her Beneficiaries have no right, title or
interest in the Deferred Stock Benefits or any claim against them. Except according to section 8(b), the Corporation will not segregate any funds or assets for Deferred Stock Benefits nor issue any notes or security for the payment of any Deferred
Stock Benefit. 

  

	 	(b)	The Corporation may establish a grantor trust and transfer to that trust shares of Common Stock or other assets. The governing trust agreement must require a separate account to be
established for each electing Participant. The governing trust agreement must also require that all Corporation assets held in trust remain at all times subject to the Corporation's judgment creditors. 

 9. No Control by Participant 
 A Participant has no
control over Deferred Stock Benefits except according to his/her Deferral Election Forms and Beneficiary Designation Form. 
 10. Claims Against
Participant's Deferred Stock Benefits 
 A Deferred Stock Account relating to a Participant under this Program is not subject in any
manner to anticipation, alienation, sale, transfer, assignment, pledge, encumbrance, or charge, and any attempt to do so is void. A Deferred Stock Benefit is not subject to attachment or legal process for a Participant's debts or other obligations.

  

 -7- 

 
Nothing contained in this Program gives any Participant any interest, lien or claim against any specific asset of the Company. A Participant or his/her
beneficiary has no rights other than as a general creditor. 
 11. Amendment or Termination 
 This Program may be altered, amended, suspended, or terminated at any time by the Board. 
 12. Notices 
 Notices and elections under this Program must be in writing. A notice or election is
deemed delivered if it is delivered personally or if it is mailed by registered or certified mail to the person at his/her last known business address. 
 13. Waiver 
 The waiver of a breach of any provision in this Program does not operate as and may not be construed as a waiver
of any later breach. 
 14. Construction 
 This Program is created, adopted, maintained and governed according to the laws of the State of Delaware. Headings and captions are only for convenience; they do not have substantive meaning. If a provision of this Program is not valid or
not enforceable, the validity or enforceability of any other provision is not affected. Use of one gender includes all, and the singular and plural include each other. 
 15. Effective Date 
 This Program shall be effective as a program under the 2005 Stock
Incentive Plan as of November 29, 2005. 
 Last amended by the Board of Directors on November 27, 2007. 
  

 -8-Form of Severance Agreements between the Corporation and its Officers

 Exhibit 10(e) 
  

					
		  	United States Steel Corporation	  	
		  	600 Grant Street	  	
		  	Pittsburgh, PA 15219-2800	  	
		  	412 433 1140	  	
		  	Fax: 412 433 1145	  	
		  	Email: jdgarraux@uss.com	  	

 December 3, 2007 
 «Prefix» «FirstName» «MiddleName» «LastName» 
 «Title» 
 «OrganizationName» 
 «Address» 
 «City», «State» «PostalCode» 
 Dear
«Nickname»: 
 United States Steel Corporation, and its subsidiaries and affiliates (the “Corporation”), recognizes
that your contribution to the growth and success of the Corporation will continue to be substantial and desires to assure the Corporation of your continued employment. In this connection, the Board of Directors of the Corporation (the
“Board”) recognizes that, as is the case with many publicly-held corporations, the possibility of a change in control may exist and that such possibility, and the uncertainty and questions which it may raise among management, may result in
the departure or distraction of management personnel to the detriment of the Corporation and its stockholders. 

 Accordingly, the Board has determined that appropriate steps should be taken to reinforce and encourage
the continued attention and dedication of members of the Corporation’s management, including you, to their assigned duties without distraction in the face of potentially disturbing circumstances arising from the possibility of a change in
control of the Corporation. 
 In order to induce you to remain in the employ of the Corporation, the Corporation agrees that you shall
receive the severance benefits set forth in this letter agreement (“Agreement”) in the event your employment with the Corporation is terminated under certain circumstances subsequent to a “Change in Control of the Corporation”
(as defined in Section 2(a) hereof), and, in certain circumstances, in connection with a “Potential Change in Control of the Corporation” (as defined in Section 2(b) hereof), or under the other circumstances described below.

 1. Term of Agreement. This Agreement will commence on the date hereof and shall continue in effect until December 31, 2008;
provided, however, that commencing on December 31, 2007 and each December 31 thereafter, the term of this Agreement shall automatically be extended for one additional year unless, not later than September 1 of that year, the
Corporation shall have given notice that it does not wish to extend this Agreement; provided, further that, if (a) a Change in Control of the Corporation shall have occurred during the original or extended term of this Agreement, the term of
this Agreement shall continue in effect for a period of twenty-four (24) months beyond the month in which such Change in Control of the Corporation occurred and (b) if a Potential Change in Control of the Corporation shall have occurred
during the original or extended term of this Agreement, then the term of this Agreement shall continue in effect beginning on the date the Potential Change in Control occurs and shall not end before the earlier of (i) the end of the month in
which a Change in Control 

 
occurs or (ii) the date the Board makes a good faith determination that the risk of a Change in Control has terminated (the “Potential Change in
Control Period”). In the event the Potential Change in Control Period ends due to a Change in Control this Agreement shall continue in effect for a period of twenty-four (24) months beyond the month in which such Change in Control
occurred. 
 2. Change in Control and Potential Change in Control of the Corporation. 
 (a) For purposes of this Agreement, a “Change in Control of the Corporation” and “Change in Control” shall mean a change in control of
a nature that would be required to be reported in response to Item 6(e) of Schedule 14A of Regulation 14A promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), whether or not the Corporation is then
subject to such reporting requirement; provided, that, without limitation, such a change in control shall be deemed to have occurred if: 
 (i) any person (as such term is used in Sections 13(d) and 14(d) of the Exchange Act) (a “Person”) is or becomes the “beneficial owner” (as defined in Rule 13d-3 under the Exchange Act), directly or indirectly, of
securities of the Corporation (not including in the amount of the securities beneficially owned by such person any such securities acquired directly from the Corporation or its affiliates) representing twenty percent (20%) or more of the
combined voting power of the Corporation’s then outstanding voting securities; provided, however, that for purposes of this Agreement the term “Person” shall not include (A) the Corporation or any of its subsidiaries, (B) a
trustee or other fiduciary holding securities under an employee benefit plan of the Corporation or any of its subsidiaries, (C) an underwriter temporarily holding securities pursuant to an offering of such securities, (D) a corporation
owned, 

 
directly or indirectly, by the stockholders of the Corporation in substantially the same proportions as their ownership of stock of the Corporation, or
(E) any individual, entity or group involved in the acquisition of the Corporation’s voting securities in connection with which, pursuant to Rule 13d-1 promulgated pursuant to the Exchange Act, such individual, entity or group is permitted
to, and actually does, report its beneficial ownership on Schedule 13G (or any successor Schedule); provided that, if any such individual, entity or group subsequently becomes required to or does report its beneficial ownership on Schedule 13D (or
any successor Schedule), then, for purposes of this paragraph, such individual, entity or group shall be deemed to have first acquired, on the first date on which such individual, entity or group becomes required to or does so report, beneficial
ownership of all of the Corporation’s then outstanding voting securities beneficially owned by it on such date; and provided, further, however, that for purposes of this paragraph (i), there shall be excluded any Person who becomes such a
beneficial owner in connection with an Excluded Transaction (as defined in paragraph (iii) below); or 
 (ii) the following individuals
(the “Incumbent Board”) cease for any reason to constitute a majority of the number of directors then serving: individuals who, on the date hereof, constitute the Board and any new director (other than a director whose initial assumption
of office is in connection with an actual or threatened election contest including, but not limited to, a consent solicitation, relating to the election of directors of the Corporation) whose appointment or election by the Board or nomination for
election by the Corporation’s stockholders was approved or recommended by a vote of at least two-thirds (2/3) of the directors then still in office who either were directors on the date hereof or whose appointment, election or nomination
for election was previously so approved or recommended; or 

 (iii) there is consummated a merger or consolidation of the Corporation or any direct or indirect
subsidiary thereof with any other corporation (a “Business Combination”), other than a merger or consolidation (an “Excluded Transaction”) which would result in: 
 (A) at least a majority of the members of the board of directors of the resulting or surviving entity (or any ultimate parent thereof) in
such Business Combination (the “New Board”) consisting of individuals (“Continuing Directors”) who were members of the Incumbent Board (as defined in subparagraph (ii) above) immediately prior to consummation of such
Business Combination or were appointed, elected or recommended for appointment or election by members of the Incumbent Board prior to consummation of such Business Combination (excluding from Continuing Directors for this purpose, however, any
individual whose election or appointment, or recommendation for election or appointment, to the New Board was at the request, directly or indirectly, of the entity which entered into the definitive agreement providing for such Business Combination
with the Corporation or any direct or indirect subsidiary thereof), unless the Board determines, prior to such consummation, that there does not exist a reasonable assurance that, for at least a two-year period following consummation of such
Business Combination, at least a majority of the members of the New Board will continue to consist of Continuing Directors and individuals whose election, or nomination for election by shareholders of the resulting or surviving entity (or any
ultimate parent thereof) in such Business Combination, would be approved by a vote of at least a majority of the Continuing Directors and individuals whose election or nomination for election has previously been so approved; or 

 (B) a Business Combination that in substance constitutes a disposition of a division,
business unit, or subsidiary; or 
 (iv) the shareholders of the Corporation approve a plan of a complete liquidation or dissolution of the
Corporation or there is consummation of a sale or other disposition of all or substantially all of the assets of the Corporation, other than to a corporation with respect to which, following such sale or other disposition, more than 50% of the
combined voting power of the then outstanding voting securities of such corporation entitled to vote generally in the election of directors is then beneficially owned, directly or indirectly, by all or substantially all of the individuals and
entities who were the beneficial owners of the Corporation’s then outstanding voting securities immediately prior to such sale or other disposition in substantially the same proportion as their ownership, immediately prior to such sale or other
disposition, of the Corporation’s then outstanding voting securities. 
 (b) For purposes of this Agreement, a “Potential Change in
Control of the Corporation” and “Potential Change in Control” shall be deemed to have occurred, if: 
 (i) the Corporation
enters into an agreement, the consummation of which would result in the occurrence of a Change in Control of the Corporation; 
 (ii) any
Person (including the Corporation) publicly announces an intention to take or to consider taking actions which if consummated would constitute a Change in Control of the Corporation; 
 (iii) any Person becomes the beneficial owner, directly or indirectly, of securities of the Corporation representing 15% or more of the combined 

 
voting power of the Corporation’s then outstanding securities (not including in the amount of the securities beneficially owned by such Person any such
securities acquired directly from the Corporation or its affiliates); or 
 (iv) the Board adopts a resolution to the effect that, for
purposes of this Agreement, a Potential Change in Control of the Corporation has occurred. 
 (c) You agree that, subject to the terms and
conditions of this Agreement, in the event of a Change in Control of the Corporation, you will remain in the employ of the Corporation for a period of three (3) months from and after the occurrence of such Change in Control of the Corporation;
provided, however, that if during such three-month period (A) your employment is involuntarily terminated by the Corporation other than for Cause or (B) you terminate your employment during such three-month period for Good Reason, you
shall not be required to remain in the Corporation’s employ. The foregoing shall in no event limit or otherwise affect your rights under any other provision of this Agreement. 
 (d) You agree that, subject to the terms and conditions of this Agreement, in the event of a Potential Change in Control of the Corporation, you will
remain in the employ of the Corporation until the earliest of (A) a date which is six (6) months from the occurrence of such Potential Change in Control of the Corporation, (B) the termination of your employment by reason of your
death or Disability, as defined in Subsection 3(a), or (C) a date which is three (3) months from and after the occurrence of a Change in Control of the Corporation; provided, however, that if during any such period (A) your employment
is involuntarily terminated by the Corporation other than for Cause or (B) you terminate your employment during any such period for Good Reason, you shall not be required to remain in the Corporation’s employ. The foregoing shall in no
event limit or otherwise affect your rights under any other provision of this Agreement. 

 3. Termination Following a Change in Control or Potential Change in Control of the Corporation. If
any of the events described in Section 2(a) hereof constituting a Change in Control of the Corporation shall have occurred, you shall be entitled to the benefits provided in Section 4(d) hereof upon the termination of your employment upon
or following the Change in Control and during the term of this Agreement unless such termination is (i) because of your death or Disability, (ii) by the Corporation for Cause, (iii) by you other than for Good Reason or (iv) on or
after the date that you attain age sixty-five (65). If your employment is terminated prior to a Change in Control, if such termination is other than (i) because of your death or Disability, (ii) by the Corporation for Cause, (iii) due
to your voluntary resignation, unless such resignation is for Good Reason or (iv) on or after the date that you attain age sixty-five (65), and either you reasonably demonstrate that such termination (I) was at the request of or as a
result of actions by a third party who has taken steps reasonably calculated to effect a Change in Control or (II) occurs during a Potential Change in Control Period, and (III) a 409A Change in Control occurs within twenty-four (24) months
following your termination of employment, then your employment shall be deemed to have terminated following a Change in Control for purposes of determining your entitlement to benefits pursuant to Section 4. For purposes of this Agreement,
(a) the terms “termination” and “Date of Termination” when used in the context of a condition to payment hereunder shall be interpreted to mean a “separation from service” as that term is used under
Section 409A of the Internal Revenue Code (the “Code”) and (b) the term “409A Change in Control” shall mean a change in ownership or effective control of the Corporation or in the ownership of a substantial portion of
its assets within the meaning of Section 409A of the Code that also constitutes a Change in Control. 

 (a) Disability. If, as a result of your incapacity due to physical or mental illness which in the
opinion of a licensed physician renders you incapable of performing your assigned duties with the Corporation or any substantially similar position of employment and which can be expected to result in death or last for a continuous period of at
least six months, you shall have been absent from the full-time performance of your duties with the Corporation for six (6) consecutive months, and within thirty (30) days after written Notice of Termination is given you shall not have
returned to the full-time performance of your duties, the Corporation may terminate your employment for “Disability.” 
 (b)
Cause. Termination by the Corporation of your employment for “Cause” shall mean termination upon (i) the willful and continued failure by you to substantially perform your duties with the Corporation (other than any such
failure resulting from termination by you for Good Reason or any such failure resulting from your incapacity due to physical or mental illness), after a demand for substantial performance is delivered to you that specifically identifies the manner
in which the Corporation believes that you have not substantially performed your duties, and you have failed to resume substantial performance of your duties on a continuous basis within fourteen (14) days of receiving such demand,
(ii) the willful engaging by you in conduct which is demonstrably and materially injurious to the Corporation, monetarily or otherwise or (iii) your conviction of a felony or conviction of a misdemeanor which impairs your ability
substantially to perform your duties with the Corporation. For purposes of this Subsection, no act, or failure to act, on your part shall be deemed “willful” unless done, or omitted to be done, by you not in good faith and without
reasonable belief that your action or omission was in the best interest of the Corporation. 

 (c) Good Reason. You shall be entitled to terminate your employment for Good Reason. For purposes
of this Agreement, “Good Reason” shall mean, without your express written consent, the occurrence after a Change in Control of the Corporation, or after and at the request of or as a result of actions by a third party who has taken steps
reasonably calculated to effect a Change in Control or after the first day of but during a Potential Change in Control Period (each an “Applicable Event”), of any one or more of the following: 
 (i) the assignment to you of duties inconsistent with your position immediately prior to the Applicable Event or a reduction or adverse alteration in the
nature of your position, duties, status or responsibilities from those in effect immediately prior to the Applicable Event; 
 (ii) a
reduction by the Corporation in your annualized and monthly or semi-monthly rate of base salary (as increased to incorporate your foreign service premium, if any) (“Base Salary”) as in effect on the date hereof or as the same shall be
increased from time to time; 
 (iii) the Corporation’s requiring you to be based at a location in excess of fifty (50) miles from
the location where you are based immediately prior to the Applicable Event; 
 (iv) the failure by the Corporation to continue,
substantially as in effect immediately prior to the Applicable Event, all of the Corporation’s employee benefit, incentive compensation, bonus, stock option and stock award plans, programs, policies, practices or arrangements in which you
participate (or substantially equivalent successor plans, programs, policies, practices or arrangements) or the failure by the Corporation to continue your participation therein on substantially the same basis, both in terms of the amount of
benefits provided and the level of your participation relative to other participants, as existed immediately prior to the Applicable Event; 

 (v) the failure of the Corporation to obtain an agreement from any successor to the Corporation to
assume and agree to perform this Agreement, as contemplated in Section 6 hereof; and 
 (vi) any purported termination by the
Corporation of your employment that is not effected pursuant to a Notice of Termination satisfying the requirements of subparagraph (d) below, and for purposes of this Agreement, no such purported termination shall be effective. 
 Your right to terminate your employment pursuant to this Subsection shall not be affected by your incapacity due to physical or mental illness. Your
continued employment shall not constitute consent to, or a waiver of rights with respect to, any circumstance constituting Good Reason hereunder. Your determination of the existence of Good Reason shall be final and conclusive unless such
determination is not made in good faith and is made without reasonable belief in the existence of Good Reason. 
 (d) Notice of
Termination. Any termination by the Corporation for Cause or for Disability or by you for Good Reason shall be communicated by Notice of Termination to the other party hereto. For purposes of this Agreement, a “Notice of Termination”
shall mean a written notice which shall indicate the specific termination provision in this Agreement relied upon and shall set forth in reasonable detail the facts and circumstances claimed to provide a basis for termination of your employment
under the provision so indicated. The failure by you to set forth in the Notice of Termination 

 
any fact or circumstance which contributes to a showing of Good Reason shall not waive any of your rights hereunder or preclude you from asserting such fact
or circumstance in enforcing your rights hereunder. 
 (e) Date of Termination. “Date of Termination” shall mean the date
specified in the Notice of Termination, when such a notice is required, or in any other case upon ceasing to perform services to the Corporation. 
 4. Compensation Upon Termination or During Disability. After an Applicable Event has occurred, if, during the term of this Agreement, your employment is terminated or you are in a period of Disability the following shall be
applicable: 
 (a) During any period prior to your Date of Termination that you fail to
perform your full-time duties with the Corporation as a result of Disability, not to exceed a 29-month period of absence, your total compensation, including your Base Salary, bonus and any benefits, will continue unaffected until either you return
to the full-time performance of your duties or your employment is terminated pursuant to Section 3(a) hereof. Base Salary shall be payable to you on a monthly basis, in accordance with the Corporation’s standard payroll practices and on
the regularly scheduled payroll dates. Bonuses shall be payable to you within 2 1/2 months following the year for which the
amount is earned, in accordance with the Corporation’s annual incentive plan payment practices. Benefits shall be payable in accordance with the terms of the applicable plan, program or arrangement. In the event you return to the full-time
performance of your duties, you shall continue to receive your full Base Salary and bonus plus all other amounts to which you are entitled under any compensation or other employee benefit plan of the Corporation without interruption. In the event
your employment is terminated pursuant to Section 3(a) hereof, your benefits shall be determined in accordance with the Corporation’s retirement, insurance and other applicable programs and plans then in effect and the Corporation shall
have no further obligations to you under this Agreement. 

 (b) If your employment shall be terminated by the Corporation for Cause or by you other than for Good
Reason, the Corporation shall pay you your full Base Salary, payable in accordance with the Corporation’s standard payroll practices and on the regularly scheduled payroll dates, through the Date of Termination at the rate in effect at the time
Notice of Termination is given or on the Date of Termination if no Notice of Termination is required hereunder plus all other amounts to which you are entitled under any compensation or benefit plan of the Corporation at the time such payments are
due in accordance with the applicable plan, and the Corporation shall have no further obligations to you under this Agreement. 
 (c) If your
employment terminates by reason of your death, your benefits shall be determined and paid in accordance with the Corporation’s retirement, survivor’s benefits, insurance and other applicable programs and plans then in effect and the
Corporation shall have no further obligations to you under this Agreement. 
 (d) If your employment by the Corporation is either terminated
by the Corporation (other than for Cause or Disability) or terminated by you for Good Reason, in either case (I) upon or following a Change in Control, or (II) during a Potential Change in Control Period which is followed within twenty-four
(24) months thereafter by a 409A Change in Control, you shall be entitled to the following benefits. 
 (i) Accrued Compensation and
Benefits. The Corporation shall provide you: 
 (A) the compensation and benefits accrued through the Date of Termination
to the extent not theretofore provided; 

 (B) a lump sum cash amount equal to the value of your unused vacation days accrued
through the Date of Termination; and 
 (C) your normal post-termination compensation and benefits under the
Corporation’s retirement, insurance and other compensation and benefit plans as in effect immediately prior to the Date of Termination, or if more favorable to you, immediately prior to the Applicable Event. 
 The amounts set forth in (A) and (B) above shall be payable on your next regularly scheduled payroll date following the Date of Termination.
The amounts set forth in (C) above shall be payable in accordance with the terms of the applicable plan, program or arrangement; provided, however, in the event such amounts are conditioned upon a separation from service and not compensation
you could receive without separating from service, then no such payments may be made to you until the first day following the six-month anniversary of your Termination Date if you are a “specified employee” within the meaning of Code
Section 409A at the time of your separation from service (a “Specified Employee”). 
 (ii) Lump Sum Severance Payment. The Corporation shall provide to you a severance payment in the form of a cash lump sum distribution equal to your Current Annual Compensation (as defined below) multiplied
times [three(3)/two and one-half (2.5)/two(2)]; provided, however, that if you attain age 65 within three years of the Date of Termination, your benefit will be limited to a pro rata portion of such benefit based on a fraction equal to the number of
full and partial months existing between the Date of Termination and your sixty-fifth (65th) birthday divided by 36 months. 
 For purposes of this paragraph, the term “Current Annual Compensation” shall mean the sum of: 
 (A) your Base Salary in effect immediately prior to the occurrence of the circumstances giving rise to such termination or, if higher,
immediately prior to the Applicable Event; and 

 (B) an amount equal to the higher of the (i) average actual bonus awarded to you, if
any, under any annual bonus plan of the Corporation or its predecessor for the three (3) years immediately preceding the Date of Termination or, if higher, for the three (3) years immediately preceding the Applicable Event or
(ii) target bonus available to you under any annual bonus plan of the Corporation or its predecessor for the year in which your termination of employment occurs or, if higher, for the year in which the Applicable Event occurs. 
 The severance payment shall be payable within five business days following your separation from service; provided, however, if you are a Specified Employee at the time
of your separation from service, the payment shall not be payable until the first day following the six-month anniversary of your separation from service. Notwithstanding the foregoing sentence, if your employment was terminated prior to a Change in
Control, the payment shall be payable upon the first day following the six-month anniversary of the date of the 409A Change in Control. 
 (iii) Continuation of Welfare Benefits. Subject to the benefits offset described below, the Corporation will arrange to make available to you life and health insurance benefits during the Welfare Continuation Period (as defined
below) that are substantially similar to those which you were receiving under a Corporation-sponsored welfare benefit plan immediately prior to the Date of Termination or, if more favorable to you, immediately prior to the Applicable Event. These
benefits will be provided at a cost to you that is no greater than the amount paid for such 

 
benefits by active employees who participate in such Corporation-sponsored welfare benefit plan or, if less, the amount paid for such benefits by you
immediately prior to the Applicable Event. The Welfare Continuation Period extends from the Date of Termination for a period of thirty-six (36) months, or, if earlier, until your 65th birthday. To the extent any such benefits cannot be provided on a non-taxable basis to you and the provision thereof would cause any part of the benefits to be subject to additional
taxes and interest under section 409A of the Code, then the provision of such benefits shall be (a) deferred to the first day following the six-month anniversary of your separation from service or (b) if not capable of being deferred
consistent with section 409A of the Code, modified in amount and/or form of payment so that the maximum portion of the benefit can be paid and the benefit is not subject to additional taxes and interest under section 409A of the Code. 
 The benefits otherwise receivable by you pursuant to this paragraph (iii) shall be reduced to the extent comparable benefits are actually received
by you during the Welfare Continuation Period. For purposes of complying with the terms of this offset, you are obligated to report to the Corporation the amount of any such benefits actually received. 
 (iv) Retiree Medical and Life Benefits. The Corporation shall determine, as if under the Corporation’s welfare benefit plans your actual
participation credit (or continuous service) and actual age as of the Date of Termination were increased by the additional three years of service and age provided in paragraph 4(d)(v)(A) below. If eligible for such coverage, you may elect to
commence participation in retiree medical benefits coverage at any time following the expiration of the Welfare Continuation Period (or immediately after the Date of Termination, or during the Welfare Continuation Period, if you satisfy the
eligibility requirements without taking into consideration the additional three years of service and age). To the extent any such 

 
benefits cannot be provided on a non-taxable basis to you and the provision thereof would cause any part of the benefits to be subject to additional taxes
and interest under section 409A of the Code, then the provision of such benefits shall be (a) deferred to the first day following the six-month anniversary of your separation from service or (b) if not capable of being deferred consistent
with section 409A of the Code, modified in amount and/or form of payment so that the maximum portion of the benefit can be paid and the benefit is not subject to additional taxes and interest under section 409A of the Code. 
 If because of the recognition of the additional three years of continuous service and age described above, your service and/or age meets or exceeds the
service and/or age specified in the Steel (the term “Steel” is defined to mean United States Steel Corporation, and its subsidiaries and successors) welfare benefit plan for eligibility for retiree medical or life insurance coverage, the
Corporation will provide you with an additional lump sum severance payment equal to the lump sum value of the contributions that the Corporation would have made on your behalf with respect to the retiree medical and life (as if all such life
insurance benefits were group term life insurance benefits) benefits provided under the Steel welfare benefit plan. Such additional lump sum severance benefit shall be in lieu of monthly Corporation contributions on your behalf for retiree medical
and life insurance coverage under a Steel welfare benefit plan and shall be paid to you within five business days following your separation from service; provided, however, if you are a Specified Employee at the time of your separation from service,
the payment shall not be payable until the first day following the six-month anniversary of your separation from service; provided, further, if your employment was terminated prior to a Change in Control, the payment shall be payable upon the first
day following the six-month anniversary of the date of the 409A Change in Control. If you elect to participate in retiree medical and life insurance coverage through the Corporation, you will be responsible for the full costs of the 

 
program. The methods and assumptions that existed under the Steel Pension Plans (as defined in paragraph 4(d)(v)(B) below) immediately prior to the
Applicable Event for purposes of determining a lump sum distribution shall be used for purposes of determining the lump sum value of the Corporation contributions. 
 (v) Supplemental Retirement Benefit. In addition to the pension benefits to which you are entitled (assuming Corporation consent, if necessary for retirement prior to age 60) under the Corporation’s
defined benefit pension plans, the Corporation shall provide to you a benefit (the “Supplemental Retirement Benefit”) equal to the difference between: (A) the lump sum value of your Enhanced Pension Benefit (as defined in paragraph
(A) below), and (B) the lump sum value of your Actual Pension Benefit (as defined in paragraph (B) below). The Supplemental Retirement Benefit shall be paid in the form of a lump sum cash distribution within five business days
following your separation from service; provided, however, if you are a Specified Employee at the time of your separation from service, the payment shall not be payable until the first day following the six-month anniversary of your separation from
service; provided, further, if your employment was terminated prior to a Change in Control, the payment shall be payable upon the first day following the six-month anniversary of the date of the 409A Change in Control. The methods and assumptions
that existed under the applicable Steel Pension Plans immediately prior to the Applicable Event for purposes of determining a lump sum distribution shall be used for purposes of determining the lump sum values in (A) and (B). In determining the
Enhanced Pension Benefit and the Actual Pension Benefit, amendments to the Steel Pension Plans made subsequent to the Applicable Event and on or prior to the Date of Termination, if any, shall be disregarded if they adversely affect in any manner
the computation of retirement benefits thereunder. 

 (A) Enhanced Pension Benefit. The amount of your Enhanced Pension Benefit shall be
equal to the Actual Pension Benefit for which you are eligible under the Steel Pension Plans as of the Date of Termination, as adjusted to incorporate the enhancements outlined in paragraphs (1) through (5) below. The enhancements shall be
applied only to your benefits under the Steel Pension Plans. 
 (1) Normal Retirement Benefit—Service. For purposes of determining
your monthly normal retirement benefit payable at normal retirement age, service used in the formula(s) shall be deemed to be equal to the sum of your actual service for benefit accrual purposes plus three years. For this purpose, your actual
service shall be determined as of the Date of Termination. 
 (2) Normal Retirement Benefit—Final Average Pay. For purposes of
determining your monthly normal retirement benefit payable at normal retirement age, final average pay shall be calculated using the sum of: 
  

	 	I.	your Base Salary in effect immediately prior to the occurrence of the circumstances giving rise to such termination or, if higher, immediately prior to the Applicable Event; and

  

	 	II.	 if bonus is considered covered compensation under the applicable pension plan, an amount equal to the higher of the (i) average actual bonus awarded to you, if
any, under any annual bonus plan of the Corporation or its predecessor with respect to the three (3) years immediately preceding the Date of Termination or, if higher, the three (3) years immediately preceding the Applicable Event 

	 	 
(but not less than the amount of bonus taken into account in your Actual Pension Benefit) or (ii) target bonus available to you under any annual bonus
plan of the Corporation or its predecessor for the year in which your termination of employment occurs or, if higher, the year in which the Applicable Event occurs. 

 Final average pay taken into account for this paragraph shall not be less than the amount of final average pay taken into account in the determination of
your Actual Pension Benefit. 
 (3) Early Commencement Factors—Enhanced Service and Age. For purposes of determining the early
commencement factors that apply to your monthly normal retirement benefit, your service and age shall be deemed equal to your actual service and age plus three years of service and three years of age, respectively. For this purpose, your actual
service and actual age shall be determined as of the Date of Termination. In addition, if you satisfy the age and service requirements for a Rule-of-65, -70, or -80 retirement option under the pension rules applicable to the Steel Pension Plans as
of the Date of Termination (taking into consideration the three years of age and service provided in this paragraph), you shall be eligible for an immediate pension under such retirement option in accordance with the terms of such pension rules even
though the leave of absence requirements have not been satisfied. 
 (4) Full Vesting. Your accrued benefits under the Steel Pension
Plans shall be deemed to be fully vested or, to the extent not so vested, paid as an additional benefit under this Agreement as provided above. 

 (5) Determination of Age—All other purposes. Except as specifically provided otherwise in
this paragraph (A), your age, as well as the age of your spouse, survivor, and/or co-pensioner, used in the determination of the amount of benefits payable under the applicable pension plan shall be determined using your age and their actual ages as
of the Date of Termination. 
 (B) Actual Pension Benefit. The amount of your Actual Pension Benefit is determined as the sum of the
monthly pension benefits payable to you as of the Date of Termination, regardless of the actual timing of such payments, under the tax-qualified defined benefit pension plans, non-qualified defined benefit excess benefit plans, and non-qualified
top-hat or supplemental defined benefit plans sponsored or maintained by Steel (or any successor plans or similar plans), including individual employment contracts which provide for non-qualified defined benefit supplements (the “Steel Pension
Plans”). 
 (vi) Supplemental Savings Benefit. In addition to the benefits you are entitled to under the United States Steel
Corporation Savings Fund Plan for Salaried Employees and the related non-qualified supplemental savings plan (“Savings Plans”), the Corporation shall provide to you in the form of a cash lump sum distribution a benefit equal to the excess,
if any, of: 
 (A) the amount you would have been entitled to under the Savings Plans determined as if you were fully vested
thereunder on the Date of Termination, over 
 (B) the amount you are entitled to under the Savings Plans on the Date of
Termination. 

 The payments provided for in this subparagraph (vi) shall be made to you within five business days following your
separation from service; provided, however, if you are a Specified Employee at the time of your separation from service, the payment shall not be payable until the first day following the six-month anniversary of your separation from service;
provided, further, if your employment was terminated prior to a Change in Control, the payment shall be payable upon the first day following the six-month anniversary of the date of the 409A Change in Control. 
 (e) Following your separation from service, the Corporation shall also reimburse you for all legal fees and expenses incurred by you for the period
beginning upon your separation from service and ending upon the date of your death, on a monthly basis, payable on the first of each month, for such legal fees and expenses reasonably incurred by you, as a result of your termination of employment
(including all such fees and expenses, if any, incurred in contesting or disputing any such termination or in seeking to obtain or enforce any right or benefit provided by this Agreement or in connection with any tax audit or proceeding to the
extent attributable to the application of section 4999 or 409A of the Code to any payment or benefit provided hereunder). All reimbursement payments with respect to expenses incurred within a particular year shall be made no later than the end of
your taxable year following the taxable year in which the expense was incurred. The amount of reimbursable expenses incurred in one taxable year for you shall not affect the amount of reimbursable expenses in a different taxable year and such
reimbursement shall not be subject to liquidation or exchange for another benefit. Notwithstanding the foregoing sentence, if you are a Specified Employee at the time of your separation from service no such payments may be made to you until the
first day following the six (6) month anniversary of the Date of Termination or, in the case where your employment was terminated prior to a Change in Control, the first day following the six (6) month anniversary of the date of the 409A
Change in Control. 

 (f) Following your separation from service, the Corporation shall also reimburse you on a timely basis
for reasonable costs incurred by you for outplacement services; provided such expenses must be incurred before the end of your second taxable year following the taxable year in which the Date of Termination occurs and must be reimbursed before the
end of your third taxable year following the taxable year in which the Date of Termination occurs. 
 (g) Other than as provided in
Section 4(d)(iii), you shall not be required to mitigate the amount of any payment provided for in this Section 4 by seeking other employment or otherwise, nor shall the amount of any payment provided for in this Section 4 be reduced
by any compensation earned by you as the result of employment by another employer, including self-employment, after the Date of Termination, or otherwise. 
 5. Additional Payment. 
 (a) In the event that there is made any payment in the nature of compensation
to or for your benefit that would be subject to the tax (the “Excise Tax”) imposed by section 4999 of the Code, the Corporation shall pay to you, at the time specified in paragraph (b) below, an additional amount (the “Gross-Up
Payment”) such that the net amount retained by you shall be equal to the compensation and benefits you would have received had there been no Excise Tax imposed. For purposes of determining whether any of the payments will be subject to the
Excise Tax and the amount of such Excise Tax, (i) any payments or benefits received or to be received by you in connection with a Change in Control of the Corporation or your termination of employment, whether pursuant to the terms of this
Agreement or any other plan, 

 
arrangement or agreement with the Corporation or with any person whose actions result in a Change in Control of the Corporation or with any person affiliated
with the Corporation or such person (the “Total Payments”) shall be treated as “parachute payments” within the meaning of section 280G(b)(2) of the Code, and all “excess parachute payments” within the meaning of section
280G(b)(1) shall be treated as subject to the Excise Tax, except to the extent that in the opinion of tax counsel reasonably acceptable to you and selected by the accounting firm which, immediately prior to the Change in Control, served as the
Corporation’s independent auditor (the “Auditor”) such other payments or benefits (in whole or in part) do not constitute parachute payments, or such excess parachute payments (in whole or in part) represent reasonable compensation
for services actually rendered within the meaning of section 280G(b)(4) of the Code in excess of the base amount within the meaning of section 280G(b)(3) of the Code, or are otherwise not subject to the Excise Tax, (ii) the amount of the Total
Payments which shall be treated as subject to the Excise Tax shall be equal to the lesser of (A) the total amount of the Total Payments or (B) the amount of excess parachute payments within the meaning of section 280G(b)(1) (after applying
clause (i), above), and (iii) the value of the Total Payments, including the value of any non-cash benefits or any deferred payment or benefit, shall be determined by the Auditor in accordance with the principles of section 280G of the Code.
For purposes of determining the amount of the Gross-Up Payment, you shall be deemed to pay (i) federal income taxes at the highest marginal rate of federal income taxation in the calendar year in which the Gross-Up Payment is to be made,
together with (ii) state and local income taxes at the highest marginal rate of taxation in the state and locality of your residence on the Date of Termination (or, if you were terminated prior to the Change in Control, then on the date of the
409A Change in Control), net of the maximum reduction in federal income taxes which could be obtained from deduction of such state and local taxes. In the event that the Excise Tax is subsequently determined 

 
to be less than the amount taken into account hereunder in calculating the Gross-Up Payment, you shall repay to the Corporation, at the time that the amount
of such reduction in Excise Tax is finally determined, the portion of the Gross-Up Payment attributable to such reduction (plus the portion of the Gross-Up Payment attributable to the Excise Tax, and federal and state and local income tax, and
FICA-Health Insurance tax imposed on the portion of the Gross-Up Payment being repaid by you if such repayment results in a reduction in Excise Tax, FICA-Health Insurance tax, and/or a federal and state and local income tax deduction) plus interest
on the amount of such repayment at the rate provided in section 1274(b)(2)(B) of the Code. In the event that the Excise Tax is determined to exceed the amount taken into account hereunder (including by reason of any payment the existence or amount
of which cannot be determined at the time of the Gross-Up Payment), the Corporation shall make an additional gross-up payment in respect of such excess (plus any penalty, interest or Excise Taxes payable with respect to such excess) at the time that
the amount of such excess is finally determined, such that you retain the same amount of compensation and benefits you would have received had there been no Excise Tax imposed. 
 (b) The payment provided for in paragraph (a) above shall be made within five business days following your separation from service; provided,
however, if you are a Specified Employee at the time of your separation from service, the payment shall not be payable until the first day following the six-month anniversary of your separation from service; provided, further, if your employment was
terminated prior to a Change in Control, the payment shall be payable upon the first day following the six-month anniversary of the date of the 409A Change in Control. If the amounts of such payments cannot be finally determined on or before such
payment day, the Corporation shall pay to you on such day an estimate as determined in good faith by the Corporation of the minimum amount of such payments. The Corporation shall pay the 

 
remainder of such payments (together with interest at the rate provided in section 1274(b)(2)(B) of the Code) on the 30th day after the date specified for payment of the initial estimate. In the event that the amount of the estimated payments exceeds the amount subsequently determined to have been due,
you shall repay such excess to the Corporation on the fifth day after calculation of the correct amount and notice by the Corporation (together with interest at the rate provided in section 1274(b)(2)(B) of the Code). Notwithstanding the foregoing
provisions of this subsection 5(b), all such amounts payable by the Corporation shall be paid by the end of your taxable year next following your taxable year in which you remit the related taxes or, in the case of a tax audit or litigation
addressing the existence or amount of a tax liability, by the end of your taxable year following your taxable year in which the taxes that are the subject of audit or litigation are remitted to the taxing authority (or where as a result of such
audit or litigation no taxes are remitted, the end of your taxable year following your taxable year in which the audit is completed or there is a final and nonappealable settlement or other resolution of the litigation). 
 6. Successors; Binding Agreement. 
 (a) The Corporation will require any successor (whether direct or indirect, by purchase, merger, consolidation or otherwise) to all or substantially all of the business and/or assets of the Corporation or of any division or subsidiary
thereof employing you to expressly assume and agree to perform this Agreement in the same manner and to the same extent that the Corporation would be required to perform it if no such succession had taken place. Failure of the Corporation to obtain
such assumption and agreement prior to the effectiveness of any such succession shall be a breach of this Agreement and constitutes Good Reason for you to terminate your employment with the Corporation following an Applicable Event. 

 (b) This Agreement shall inure to the benefit of and be enforceable by your personal or legal
representatives, executors, administrators, successors, heirs, distributees, devisees and legatees. If you should die while any amount would still be payable to you hereunder if you had continued to live, all such amounts, unless otherwise provided
herein, shall be paid in accordance with the terms of this Agreement to your devisee, legatee or other designee or, if there is no such designee, to your estate. 
 7. Notice. For the purpose of this Agreement, notices and all other communications provided for in the Agreement shall be in writing and shall be deemed to have been duly given when delivered or mailed by
United States registered mail, return receipt requested, postage prepaid, addressed to the respective addresses set forth on the first page of this Agreement. 
 8. Miscellaneous. 
 (a) No provision of this Agreement may be modified, waived or discharged unless
such waiver, modification or discharge is agreed to in writing and signed by you and such officer as may be specifically designated by the Board. The validity, interpretation, construction and performance of this Agreement shall be governed by the
laws of the State of Delaware. 
 (b) The Corporation’s obligation to pay benefits under this Agreement shall be merely an unfunded and
unsecured promise of the Corporation to pay money in the future. Prior to, or following, the occurrence of a Potential Change in Control, the Corporation, in its sole discretion, may elect to make contributions to an irrevocable trust to assist the
Corporation in satisfying all or any portion of its obligations under this Agreement; provided that any such funds contributed to an irrevocable trust pursuant to this Section 8(b) shall remain subject to the claims of the Corporation’s

 
general creditors. Regardless of whether the Corporation elects to or otherwise contributes to an irrevocable trust, you, your beneficiaries, and your heirs,
successors and assigns shall have no secured interest or right, title or claim in any property or assets of the Corporation. 
 9.
Validity. The invalidity or unenforceability of any provision of this Agreement shall not affect the validity or enforceability of any other provision of this Agreement, which shall remain in full force and effect. 
 10. Counterparts. This Agreement may be executed in several counterparts, each of which shall be deemed to be an original but all of which
together will constitute one and the same instrument. 
 11. Claims and Arbitration. Any dispute or controversy arising under or in
connection with this Agreement shall be settled exclusively by arbitration in accordance with the rules of the American Arbitration Association then in effect. Any such arbitration shall be held in Pittsburgh, Pennsylvania. Judgment may be entered
on the arbitrator’s award in any court having jurisdiction; provided, however, that you shall be entitled to seek specific performance of your right to be paid until the Date of Termination during the pendency of any dispute or controversy
arising under or in connection with this Agreement. 
 12. Entire Agreement. This Agreement supersedes any other agreement or
understanding between the parties hereto with respect to the issues that are the subject matter of this Agreement. 
 13. Amendment.
This Agreement may not be amended or modified otherwise than by a written agreement executed by the parties hereto or their respective successors and legal representatives, except that the Corporation may amend this 

 
Agreement from time to time without your consent to the extent deemed necessary or appropriate, in its sole discretion, to effect compliance with section
409A of the Code, including regulations and interpretations thereunder, which amendments may result in a reduction of benefits provided hereunder and/or other unfavorable changes to you. You hereby irrevocably consent to such amendments. This
Agreement shall be interpreted and administered in accordance with section 409A of the Code and the regulations and interpretations that may be promulgated thereunder. 
 14. Effective Date. This Agreement shall become effective as of the date first set forth above. 
 If
this letter sets forth our agreement on the subject matter hereof, kindly sign and return to the Corporation the enclosed copy of this letter which will then constitute our agreement on this subject. 
  

							
		 		 	Sincerely,
			
		 		 	UNITED STATES STEEL CORPORATION
				
		 		 	By:	 	  

		 		 		 	
	Agreed to this      day of             , 2007	 		 		 	
				
	By:

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00137-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00137-of-00352.parquet"}]]