Document:

Non-Tax Qualified Pension Plan

 Exhibit 10(z) 
 UNITED STATES STEEL CORPORATION 
 NON TAX-QUALIFIED PENSION PLAN, 
 Amended Effective January 1, 2005 
  

	1.	Purpose 

 The purpose of this plan is to compensate
individuals for the loss of benefits under the United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) (the “Qualified Plan”) that occur due to certain limits established under the Internal Revenue Code
(“Code”) or that are required under the Code. The term “Corporation” shall mean United States Steel Corporation and any other company which is a participating employer in the Qualified Plan. For the purpose of this Plan,
“Individual” will be deemed to include the estate of a deceased participant in a Qualified Plan when the terms of the Qualified Plan provide for certain survivor benefits to be paid to an estate because the participant dies without leaving
a survivor or surviving spouse. 
  

	2.	Eligibility 

 Except as otherwise provided herein, each
individual who qualifies for a benefit under the terms of the Qualified Plan and whose benefit thereunder is reduced by the limitations under Code sections 415, 401(a)(17), and/or 411(a)(9) is a participant in the United States Steel Corporation Non
Tax-Qualified Pension Plan (the “Plan”). Benefits will not be payable under this Plan with respect to any individual who terminates employment prior to age 60 unless the Corporation consents to the termination of employment; provided,
however, that such consent is not required for terminations on account of: (a) death, or (b) involuntary termination, other than for cause. 
  

	3.	Amount of Benefits 

 The amount payable under this Plan shall
be equal to the difference between: (a) the benefits the individual actually receives under the Qualified Plan, and (b) the benefits which the individual would have received under the Qualified Plan except for the Code limitations outlined
in Section 2 above. 
  

	4.	Form of Benefits and Timing of Distribution 

  

	 	a.	Lump Sum Distribution 

 Effective January 1,
2005, an employee shall receive, upon the employee’s termination of employment from the Corporation, a lump sum distribution of both the benefits payable to him and the benefits payable to his surviving spouse and/or survivor under this Plan.
The term “termination of employment”, when used in the context of a condition to payment hereunder, shall mean a “separation from service” as that term is used under section 409A(a)(2)(A)(i) of the Code. The payment date shall be
on or near the last day of the calendar month following the month in which such termination of employment occurred. 
 If the employee dies
prior to retirement, the survivor benefits payable to the surviving spouse and/or survivor with respect to survivor benefits shall be paid in a lump sum distribution. The payment date shall be on or near the last day of the calendar month following
the month in which such death occurred. 
 Any lump sum distribution payable as described above following termination of employment or death
shall represent full and final settlement of all benefits provided under the Plan. Any lump sum distribution under this Plan shall be calculated in the same manner as it would have been calculated had it been made under the United States Steel
Corporation Plan for Employee 
  

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 Pension Benefits (Revision of 2003). If an employee retires, but dies prior to receiving such lump sum,
the lump sum will be paid to the surviving spouse or to the employee’s estate if there is no surviving spouse. The payment date shall be on or near the last day of the calendar month following the month in which such death occurs. 

 

	 	b.	Delay in Payment to Specified Employees 

 Effective
January 1, 2005, in the case of any employee who is determined by the administrator to be a “specified employee” (as defined in Code section 409A(a)(2)(B)(i) and the regulations thereunder), any amount of such employee’s lump sum
distribution that is considered deferred, for purposes of Code section 409A, in taxable years beginning after December 31, 2004, shall not be distributed as described in section 4.a. above, but rather shall be payable upon the first day
following the six (6) month anniversary of the employee’s termination of employment (or, if earlier, the employee’s date of death). For purposes of this Plan, a Member’s entire benefit amount shall be considered deferred in
taxable years beginning after December 31, 2004 if the Member had not attained at least age 60 as of December 31, 2004. During this six-month delay period, simple interest will accrue and be payable on the balance due using the average of
the interest rates established under the Pension Benefit Guaranty Corporation regulations to determine the present value of lump sum distributions payable under the Qualified Plan during the months included in the six-month delay period. 

 

	5.	General Provisions 

  

	 	a.	Administration 

 The Vice President-Administration,
United States Steel and Carnegie Pension Fund, is responsible for the administration of this Plan. The administrator shall decide all questions arising out of and relating to the administration of this Plan. The decision of the plan administrator
shall be final and conclusive as to all questions of interpretations and application of the Plan. 
  

	 	b.	Amendment or Termination of Plan 

 The
Corporation reserves the right to make any changes in this Plan or to terminate this Plan as to any or all groups of employees covered under this Plan, but in no event shall such amendment or termination adversely affect the benefits accrued
hereunder prior to the effective date of such amendment or termination. Any amendment to this Plan which changes this Plan (including any amendment which increases, reduces or alters the benefits of this Plan) or any action which terminates this
Plan to any or all groups shall be made by a resolution of the United States Steel Corporation Board of Directors (or any authorized committee of such Board) adopted in accordance with the bylaws of United States Steel Corporation and the
corporation law of the state of Delaware. 
  

	 	c.	No Guarantee of Employment 

 Neither the creation of
this Plan nor anything contained herein shall be construed as giving an individual hereunder any right to remain in the employ of the Corporation. 
  

	 	d.	Nonalienation 

 No benefits payable under this Plan
shall be subject in any way to alienation, sale, transfer, assignment, pledge, attachment, garnishment, execution, or encumbrance of any kind by operation of law or otherwise. However, this section shall not apply to portions of benefits applied to
satisfy (i) obligations for the withholding of employment taxes, or (ii) obligations under a qualified domestic relations order. 
  

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	 	e.	No Requirement to Fund 

 Benefits provided by this
Plan shall be paid out of the general assets of the Corporation. No provisions in this Plan, either directly or indirectly, shall be construed to require the Corporation to reserve, or otherwise set aside, funds for the payment of benefits
hereunder. 
 As of December 31, 2001, or (2) such later date, if any, selected by the Special Committee of the Board of Directors
of United States Steel LLC (or its successors) that was established for the purpose of amending its plans and programs (the “Effective Date”), United States Steel LLC (and its subsidiaries and successors) and Marathon Oil Corporation (and
its subsidiaries and successors) have assumed liability for a Specified Percentage of the Corporate Part, if any, of each Member’s accrued benefit under the plan. The term “Corporate Part” is defined to mean the pro rata portion
(based upon continuous service taken into consideration for benefit accrual purposes under the plan) of a Member’s total accrued benefit under the plan as of the Effective Date (as adjusted, if applicable, for increases in compensation in
periods after the Effective Date) which is attributable to continuous service performed for the USX Headquarters unit of USX Corporation on or after May 1, 1991 and prior to the Effective Date. The Specified Percentage is thirty-five percent
(35%) for United States Steel Corporation and sixty-five percent (65%) for Marathon Oil Corporation. 
  

	 	f.	Controlling Law 

 To the extent not preempted by the
laws of the United States of America, the laws of the Commonwealth of Pennsylvania shall be the controlling state law in all matters relating to this Plan. 
  

	 	g.	Severability 

 If any provisions of this Plan shall
be held illegal or invalid for any reason, said illegality or invalidity shall not affect the remaining parts of this Plan, but this Plan shall be construed and enforced as if said illegal or invalid provision had never been included herein.

  

	 	h.	Exclusive Provisions of Program 

 The provisions
contained herein constitute the complete and exclusive statement of the terms of this Plan. There are no written or oral representations, promises, statements or commitments, other than those expressly set forth herein, with respect to benefits
provided by this Plan. All reliance by any individual concerning the subject matter of this Plan shall be solely upon the provisions set forth in this document. 
  

	 	i.	Code Section 409A 

 This Plan shall be interpreted
and administered in accordance with section 409A of the Code and the regulations and interpretations that may be promulgated thereunder. 
  

 3 of 3Form of Stock Option Grant

 Exhibit 10(ff) 
 THIS DOCUMENT CONSTITUTES PART OF A PROSPECTUS COVERING SECURITIES THAT HAVE BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933. 
 Non-Qualified Stock Option Grant 
 (Long-Term Incentive Compensation Program under the 2005 Stock
Incentive Plan) 
 NOT TRANSFERABLE EXCEPT BY WILL OR BY THE LAWS GOVERNING THE DESCENT AND DISTRIBUTION OF ESTATES 
 Non-Qualified Stock Option granted by United States Steel Corporation, a Delaware corporation (the “Corporation”), to the optionee identified below (the
“Optionee”). 
  

			
	Name of Optionee:	 	
		
	Name of Employing Company on Date Hereof:	 	United States Steel Corporation
		
	Option Serial Number:	 	
		
	Number of Shares Subject to Purchase:	 	
		
	Option Price of Each Share:	 	$.00
		
	Date of This Option:	 	May    , 200[6]

 By my acceptance, I agree that this option (the “Option”) is granted under and governed by the terms and
conditions of the Corporation’s 2005 Stock Incentive Plan (the “Plan”), the Corporation’s Administrative Regulations for the Long-Term Incentive Compensation Program (the “Administrative Regulations”), and the Grant
Terms and Conditions contained herein, as well as such amendments to the Plan and/or the Administrative Regulations as the Compensation & Organization Committee, or its successor committee (the “Committee”), may adopt from time to
time. 
  

									
	United States Steel Corporation	 		 	Accepted as of the above date:
					
	By	 	  
	 		 	By	 	  

		 	Authorized Officer	 		 		 	Signature of Optionee

 TERMS AND CONDITIONS 
 1. The Corporation agrees that the Optionee has the right to purchase the number of shares of common stock of the Corporation set forth in this Option
grant for the price stated herein. The purchase price shall be paid in cash or such other form of consideration as permitted in the Plan. 
 2. The Optionee agrees to continue as an employee of an employing company for three years from the date of the Option, subject to the employing company’s right to terminate the Optionee’s employment at any time, performing such
duties consistent with his capabilities and receiving his present compensation or such adjusted compensation as the employing company shall from time to time reasonably determine. 
             3. The Option will become exercisable in annual installments over a three-year vesting period according to the following vesting schedule: 1/3 of
the Option shares shall vest upon the 1st anniversary of the date of the Option, provided that the Optionee is
employed by the Corporation or its subsidiaries on such anniversary; an additional 1/3 of the Option shares will vest upon the 2nd anniversary of the date of the Option, provided that the Optionee is employed by the Corporation or its subsidiaries on such anniversary; and an additional 1/3 of the Option shares will vest on the 3rd anniversary of date of the Option, provided that the Optionee is employed by the Corporation or its subsidiaries on such
anniversary, with all fractional Option shares, if any, vesting as whole Option shares upon the latter vesting date. Any portion of the Option that is exercisable may be exercised in whole or in part from time to time during the Option period. The
Option period shall begin on the date of the Option and shall end, except as provided in Section 4 hereof, on the first to occur of: (a) ten years thereafter, (b) three years after the date upon which the Optionee ceases to be an
employee of the Corporation, its subsidiaries or its affiliates by reason of Retirement, death, Disability or Termination with Consent, or (c) immediately following termination of employment, if termination of employment is due to Termination
without Consent or Termination for Cause. Unless otherwise determined by the Committee, a prorated number of the Options scheduled to vest during any Vesting Year will vest, based upon the number of complete months worked during the Vesting Year in
which the Participant’s termination of employment occurs by reason of Retirement, death, Disability or Termination with Consent. The remaining unvested Option grants are forfeited immediately upon the Grantee’s termination of employment
without consideration or further action required of the Corporation. Notwithstanding the foregoing, if the Optionee is a party to an individual Change in Control Agreement (a “CIC Agreement”) with the Corporation providing for benefits
upon a termination for other than “Cause” or “Disability” or a termination for “Good Reason”, then the unvested Option grants shall not be forfeited if (i) the Optionee’s employment is terminated during a
Potential Change in Control Period either by the Corporation for other than “Cause” or “Disability” or by the Grantee for “Good Reason”, as such terms are defined in the CIC Agreement and (ii) a 409A Change in
Control, as defined in the CIC Agreement, occurs within twenty-four months following the commencement of the Potential Change in Control Period. In such event, all Options shall vest upon the 409A Change in Control and shall remain exercisable until
the end of their term. 
 4. Notwithstanding anything to the contrary stated herein, and in lieu of application of Section 9 of the
Plan, (i) all Options vest immediately upon a Change of Control (as used in this Agreement, “Change of Control” shall be as defined in Section 4(F)(1) of the Administrative Regulations), without regard to the Optionee’s
continued employment or termination thereof, and (ii) if an Optionee’s employment is terminated within three years of a Change of Control, whether voluntarily or involuntarily (except for Cause), each vested Option will remain exercisable
until the end of its term. 
 5. During the Optionee’s lifetime, to the extent the Option is exercisable, the Option may be exercised
only by the Optionee or by the Optionee’s guardian or legal representative. Upon the Optionee’s death, the Option may be transferred by will or by the laws governing the descent and distribution of the Optionee’s estate. Otherwise,
the Option may not be transferred, pledged or encumbered and, in the event of an attempt to transfer, pledge or encumber it, the Committee may cancel it. 
 6. The number of shares subject to the Option and the Option price per share shall be subject to adjustment as provided in Section 8 of the Plan. The Optionee shall be notified of such adjustment and such
adjustment shall be binding upon the Corporation and the Optionee. 

 7. Notwithstanding anything in the Option to the contrary, the obligations of the Corporation and the
rights of the Optionee are subject to all applicable laws, rules and regulations including, without limitation, the Securities Exchange Act of 1934, as amended (the “Exchange Act”), the Securities Act of 1933, as amended, the Internal
Revenue Code of 1986, as amended, and any other applicable laws. 
 8. The Option is not valid unless it is accepted by the Optionee and
notice of such acceptance is received by the Stock Plan Officer. In the event of the exercise of the Option in whole or in part, the portion of the Option so exercised shall terminate. 
 9. The Option shall be administered and exercised in accordance the Plan and the Administrative Regulations, as the same may be amended by the Committee
from time to time, provided that no amendment may, without the consent of the Optionee, affect the rights of the Optionee under this Option in a materially adverse manner. All capitalized terms not otherwise defined herein shall have the meaning
assigned to such terms in the Plan or the Administrative Regulations. In the event of a conflict between the Plan and the Administrative Regulations, unless this Option specifies otherwise, the Plan shall control. 
 10. Neither the grant of the Option nor anything else contained in this Agreement shall be deemed to limit or restrict the right of the Corporation to
terminate the Optionee’s employment at any time, for any reason, with or without cause. 
 11. In each case where the Optionee exercises
this Option in whole or in part the Corporation will notify the Optionee of the amount of withholding tax, if any, required under federal and, where applicable, state and local law, and the Optionee shall, forthwith upon the receipt of such notice,
remit the required amount to the Corporation in cash upon request or, in accordance with such regulations as the Committee may prescribe, elect to have the withholding obligation satisfied in whole or in part by requesting the Corporation in writing
to withhold from the shares otherwise deliverable to Optionee or by delivering to the Corporation shares of its common stock equal to the amount of the aggregate minimum statutory withholding tax obligation to be so satisfied. Optionee understands
that no shares of stock shall be delivered to Optionee, notwithstanding the exercise thereof, unless and until Optionee shall have satisfied any obligation for withholding taxes with respect thereto as provided herein. 
 12. This Agreement shall be construed and enforced in accordance with the laws of the Commonwealth of Pennsylvania, without regard to the conflicts of
laws thereof.

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