Document:

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Exhibit 10(e)

                    UNITED STATES STEEL CORPORATION EXECUTIVE
                     MANAGEMENT SUPPLEMENTAL PENSION PROGRAM
                     ---------------------------------------
                        Amended Effective January 1, 2002

1.   Purpose
     -------
The purpose of this program is to provide a pension benefit for Executive
Management and certain other key managers with respect to compensation paid
under the incentive compensation plans maintained by United States Steel
Corporation (hereinafter "the Corporation"), its subsidiaries, and its joint
ventures.

2.   Eligibility
     -----------
An employee of the Corporation, a Subsidiary Company, or a joint venture is a
Member of the United States Steel Corporation Executive Management Supplemental
Pension Program ("Program") if he is:
     (a)  a member of the Executive Management Group as established from time to
          time by the United States Steel Corporation Board of Directors, or
     (b)  a key manager designated by name as a "Member" under this Program by
          the Compensation and Organization Committee of the United States Steel
          Corporation Board of Directors (the "Committee").

Subject to the age 60 consent requirement outlined below, a Member will be
eligible to receive the supplemental pension provided under this Program (the
"Supplemental Pension") if he retires or otherwise terminates employment after
completing fifteen years of continuous service. Benefits will not be payable
under this Program with respect to a Member 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.

Subject to the age 60 consent requirement outlined below, the surviving spouse
of any Member will be eligible to receive the supplemental surviving spouse
benefit provided under this Program (the "Supplemental Surviving Spouse
Benefit") if the Member (a) has accrued at least 15 years of continuous service,
and (b) either (i) dies prior to retirement, or (ii) dies after retirement under
conditions of eligibility for a pension pursuant to the provisions of the United
States Steel Corporation Plan for Non-Union Employee Pension Benefits (Revision
of 1998) (the "Plan"). The Supplemental Surviving Spouse Benefit will not be
payable with respect to a Member 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.

Notwithstanding anything to the contrary contained herein, participants who
elect to retire under (1) the Voluntary Early Retirement Program - 2001, or (2)
the 2001 Voluntary Early Retirement Program - Fairless Works, shall be treated
as having Corporation consent to retire even if they have not attained age 60.

3.   Amount of Benefit
     -----------------
     a.   Supplemental Pension
          --------------------
          The Supplemental Pension provided under this Program shall be a
          monthly amount paid for the life of the Member equal to the product
          of: (i) the Member's Average Earnings,

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          multiplied by (ii) a percentage which shall be equal to the sum of
          1.54% for each year of continuous service and each year of allowed
          service.

          Except as otherwise provided in this Program, the terms "continuous
          service," "allowed service," "surviving spouse" and "Subsidiary
          Company" as used herein mean continuous service, allowed service,
          surviving spouse, and subsidiary company as determined under (or, in
          the case of "subsidiary company", as defined in) the United States
          Steel 1994 Salaried Pension Rules adopted under the Plan. However, the
          term "continuous service" for the purpose of determining the amount of
          the Supplemental Pension and Supplemental Surviving Spouse Benefit
          under this Program shall exclude the Member's continuous service that
          (i) is creditable under a pension plan adopted by the Corporation, a
          Subsidiary Company, or a joint venture, if the pension plan includes
          bonus payments as creditable earnings for pension purposes, or (ii)
          occurs following the date the Member was designated by the Committee
          as no longer covered by this Program for future accruals.

          Average Earnings as used herein shall be equal to the total bonuses
          paid or credited to the Member pursuant to the United States Steel
          Corporation Annual Incentive Compensation Plan (and/or under similar
          incentive plans or under profit sharing plans, if the employing entity
          has a profit sharing plan rather than an incentive plan) with respect
          to the three calendar years for which total bonus payments or
          deferrals (or such other payments) were the highest out of the last
          ten consecutive calendar years immediately prior to the calendar year
          in which retirement or death occurs (or, if earlier, the date the
          Member was designated by the Committee as no longer covered by the
          Program for future accruals) divided by thirty-six. Bonus payments or
          deferrals (or such other payments) will be considered as having been
          made for the calendar year in which the applicable services were
          performed rather than for the calendar year in which the bonus payment
          was actually received. Notwithstanding anything to the contrary
          contained herein, no benefits payable with respect to a Member shall
          be based on any bonus paid to such Member after the date he was
          designated by the Committee as no longer covered by this Program.

          The Average Earnings used in the determination of benefits under this
          Program as of retirement will be recalculated using any bonus payable
          for the calendar year in which retirement occurs if such bonus
          produces Average Earnings greater than that determined at retirement.

          As of December 31, 2001, (the "Effective Date"), the determination of
          Average Earnings used herein also shall take into consideration
          bonuses paid or credited to the Member after the Effective Date by
          Marathon Oil Corporation, Marathon Oil Company, Marathon Ashland
          Petroleum LLC, and Speedway SuperAmerica LLC, and their subsidiaries
          and successors.

     b.   Supplemental Surviving Spouse Benefit
          -------------------------------------
          The Surviving Spouse of a Member shall be eligible for a monthly
          Supplemental Surviving Spouse Benefit under this Program equal to (i)
          in the case of a Member who dies after retirement, 50% of the
          Supplemental Pension that was being paid to the Member, or (ii) in the
          case of a Member who dies while still employed by the Corporation, the
          actuarial equivalent (to adjust to the life expectancy of the spouse
          utilizing the 1971 Group Annuity Mortality Tables unisexed on a 9 to 1
          female-male ratio for the spouse and the PBGC interest rate in effect
          the first of the month following the date of the Member's death) of
          100% of the monthly Supplemental Pension that would have been payable
          to the Member had the Member retired with Corporation consent as of
          the date of his death. In the event that a Member who has completed
          fifteen years of continuous service dies while still employed by the
          Corporation and does not leave a Surviving Spouse, an amount equal to
          the lump sum distribution which he would have received under this
          Program had he retired with Corporation consent as of the date of his
          death shall be payable to his estate.

4.   Form of Benefit
     ---------------
     a.   Normal Form - Lump Sum Distribution
          -----------
          The Member shall receive a lump sum distribution of both the benefits
          payable to him and the benefits payable to his surviving spouse, if
          any, unless the Member elects prior to the earlier of retirement or
          death to:
          (i)  receive on a monthly basis both the benefits payable to him and
               the benefits payable to his surviving spouse, or
          (ii) receive on a monthly basis the benefits payable to him (but not
               the benefits payable to his surviving spouse).

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          If the Member (i) dies prior to retirement, or (ii) made the election
          in paragraph 4.a.(ii) above, the Supplemental Surviving Spouse
          Benefit, if any, shall be paid in a lump sum distribution. Such lump
          sum distribution will be determined based upon the life expectancy of
          the Member's surviving spouse.

          Unless a valid election has been made in accordance with paragraph
          4.b. below, any lump sum distribution shall be payable within 90 days
          following retirement, or death, and shall represent full and final
          settlement of all benefits provided under the Program. Any lump sum
          distribution under this Program 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 Non-Union Employee Pension Benefits
          (Revision of 1998). If a Member elects a lump sum and retires, but
          dies prior to receiving such lump sum, the lump sum will be paid to
          the Member's surviving spouse or to the Member's estate if there is no
          surviving spouse.

     b.   Deferral of Lump Sum Distribution
          ---------------------------------
          A Member who makes a valid election to receive a lump sum distribution
          in accordance with paragraph 4.a. above may elect, prior to retirement
          and in writing to the administrator of the Program, to receive such
          lump sum distribution either:
          (i)  in full on February 1 of the year following the year in which the
               Member retires, or
          (ii) in three annual installments with the first annual installment
               payable within 90 days following the Member's date of retirement
               and the succeeding installments payable on the next two
               anniversaries of the first payment date.

          Interest would accrue and be payable on the balance due at the rate
          used under the Program to determine the actuarially equivalent lump
          sum value of the Member's benefit under the Program.

          If the Member makes a valid deferral election in accordance with the
          preceding paragraph and dies prior to retirement, the deferral
          election will apply to the lump sum distribution of the Supplemental
          Surviving Spouse Benefit, if any.

          Subject to a 2% penalty, the Member may elect to accelerate the
          payment of all remaining installments to a date prior to the scheduled
          date. If such an election is made, the accelerated payment would be
          reduced by an amount equal to 2% of the amounts accelerated (including
          interest). Such an election for acceleration of any balance due will
          be valid only if it is filed in writing with the administrator at
          least 20 days prior to the date payment is requested.

5.   Split Dollar Exchange Option
     ----------------------------
     a.   Upon attainment of age 59 each Member who will have completed l5 years
          of continuous service prior to age 60 will be given a one time
          opportunity to elect, effective upon attainment of age 60, to exchange
          all or a specified portion of his unvested accrued benefit under this
          Program for split dollar life insurance coverage. (In addition, (i) a
          Member who becomes a Member after attainment of age 60 will be given
          such opportunity immediately prior to becoming a Member, and (ii) a
          Member who will complete 15 years of continuous service after
          attainment of age 60 will be given such opportunity upon completion of
          14 years of continuous service.) Any Member interested in exploring
          this opportunity must elect to do so within 30 days of the date he is
          sent notice of such opportunity.

     b.   Each Member who elects to explore such opportunity will be given
          information about:
          (i)  the estimated lump sum value of his accrued benefit under the
               Program as of the date split dollar coverage would become
               effective (using the PBGC interest rate in effect at the time the
               estimate is given), and
          (ii) the estimated cost of each $100,000 of split dollar life
               insurance that he may purchase from a participating insurance
               underwriter.

          No insurance underwriter will be permitted to participate unless it
          has at least a rating of AA- as evaluated by Moody's. The underwriters
          initially participating in this special program will include
          Metropolitan, Manufacturer's Life of Canada, Pacific Life and Denver
          Life. Each Member must elect to make or not make an exchange for split
          dollar life insurance within 60 days of being sent this information.
          Any

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          Member electing to make an exchange for such split dollar life
          insurance either on his own behalf or on behalf of a trust (which will
          become the policy owner) must complete the enrollment process that
          includes a physical examination for all persons to be insured under
          the policy, a formal application for insurance, and contractual
          materials. The enrollment package will be sent by the new business
          department of the National Benefits Group, Inc., an affiliate of Marsh
          & McLennan Inc. Split dollar coverage will become effective as of the
          later of: (i) the date that the Member attains age 60, (ii) the date
          that the Member becomes a Member under the Program, (iii) the date
          that the Member completes 15 years of continuous service, or (iv) the
          date that the insurance underwriters issue a split dollar insurance
          policy ("policy").

          The amount of the Member's accrued lump sum benefit under this Program
          will be reduced as of the date that split dollar life insurance
          coverage becomes effective. The value of such accrued lump sum benefit
          will be calculated using the PBGC interest rate applicable to
          retirements which occur in the month prior to the month in which this
          split dollar policy becomes effective. The amount of reduction will be
          determined by the underwriter and will consist of the present value of
          the Corporation's cost to provide the split dollar policy. Such
          present value will be calculated utilizing the same interest rate used
          to calculate the Member's accrued lump sum benefit. The Corporation's
          cost will be the most favorable quote obtainable at the time of
          procurement from the participating underwriters. Any remaining accrued
          lump sum benefit will be converted back to a reduced number of years
          and months of service for future benefit calculation.

     c.   Any split dollar policy received by the Member shall be payable upon
          the Member's death, or, in the case of a joint life policy, upon the
          later of the Member's death or his co- insured's death if this dual
          coverage feature is elected. The proceeds of the policy will be
          payable to the beneficiary of record. Such amount will be paid in a
          lump sum but the Member may make arrangements for payment in
          installments.

     d.   The face amount of the split dollar policy will be payable upon the
          death of the last insured under the policy if the earnings actually
          credited by the underwriter on the cash value of the policy equal or
          exceed the anticipated earnings rate for the policy. The anticipated
          credited earnings rate is established at the time that the policy is
          issued and represents the earnings rate which the insurance carrier
          anticipates will be earned by the policy and which, if earned, will
          preclude any lapse in the policy. However, if the earnings resulting
          from the actual credited rates do not equal or exceed the earnings
          which would be produced by the anticipated credited rate, then the
          policy may lapse before the death of the last insured unless the
          policy owner agrees with the insurance carrier to reduce the amount of
          split dollar insurance or unless the policy owner makes special
          contributions to the policy. The Policy Service Department of the
          National Benefits Group, Inc. will advise the policy owner in the
          event that the actual earnings credited to the policy fall below the
          earnings which would have been produced by the anticipated credited
          rate and will assist the policy owner in making arrangements to reduce
          the amount of the policy or to make contributions thereto if the
          policy owner so elects. The policy owner will have the right at any
          time after the policy has been in effect for fifteen years to
          surrender the policy and receive the cash balance (minus any surrender
          charge).

     e.   There will be imputed income with respect to this split dollar life
          insurance because the Corporation will be paying a premium equal to
          the term cost of such insurance. Term insurance premiums and imputed
          income shall terminate the earlier of: (i) the end of the fifteenth
          year in which the policy is in force, or (ii) the death of the last
          insured under the policy.

     f.   The Corporation shall be solely responsible for paying the annual
          split dollar premiums (and term insurance premiums) required by the
          insurance carrier. The total amount of premiums paid by the
          Corporation will be repaid to it by the insurance underwriter on the
          earlier of (i) the end of the fifteenth year in which the policy is in
          force, or (ii) the death of the last insured under the policy.
          Repayment of the premiums to the Corporation upon the death of the
          last insured (or upon the end of the fifteen year period following the
          date of issue, if later) shall not reduce the face amount of the
          policy which is payable to the beneficiary. The policy has been
          designed so that the Corporation will be able to recover the premiums
          it

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          had paid without adversely impacting the beneficiary. The policyholder
          will be required to sign an agreement authorizing the insurance
          underwriter to repay the Corporation, at the appropriate time, the
          premiums which it has paid.

     g.   The policyholder may request a change in ownership and/or beneficiary
          of the split dollar life insurance policy at any time. If the
          beneficiary predeceases the Member and a new beneficiary is not named,
          the split dollar life insurance policy will be payable in accordance
          with a preferred beneficiary schedule.

     h.   The policy's beneficiary will be provided the necessary forms for
          claiming the split dollar life insurance proceeds if the beneficiary
          contacts: (i) National Benefits Group, Inc., or (ii) the United States
          Steel and Carnegie Pension Fund.

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

     b.   Amendment or Termination of Program
          -----------------------------------
          The Corporation reserves the right to make any changes in this Program
          or to terminate this Program as to any or all groups of employees
          covered under this Program, 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 Program which changes this Program (including any amendment which
          increases, reduces or alters the benefits of this Program) or any
          action which terminates this Program to any or all groups shall be
          made by a resolution of the Corporation's Board of Directors (or any
          authorized committee of such Board) adopted in accordance with the
          bylaws of the Corporation and the corporation law of the state of
          Delaware.

     c.   No Guarantee of Employment
          --------------------------
          Neither the creation of this Program 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 Program 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
          taxes, or (ii) obligations under a qualified domestic relations order.

     e.   No Requirement to Fund
          ----------------------
          Except to the extent provided otherwise in this paragraph, benefits
          provided by this Program shall be paid out of general assets of the
          Corporation. No provisions in this Program, 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 the Effective Date, United States Steel Corporation (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 Program. 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 Program) of a
          Member's total accrued benefit under the Program 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

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          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 Program.

     g.   Severability
          ------------
          If any provisions of this Program shall be held illegal or invalid for
          any reason, said illegality or invalidity shall not affect the
          remaining parts of this Program, but this Program 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 Program. 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
          Program. All reliance by any individual concerning the subject matter
          of this Program shall be solely upon the provisions set forth in this
          document.

                                       6<PAGE>

Exhibit 10(f)

           United States Steel Corporation Supplemental Thrift Program
           -----------------------------------------------------------
                        Amended Effective January 1, 2002
                        ---------------------------------

1.   Purpose
     -------

The purpose of this program is to compensate individuals for the loss of Company
matching contributions under the United States Steel Corporation Savings Fund
Plan for Salaried Employees ("Savings Plan") that occurs 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 that is a participating employer in the Savings Plan.

2.   Eligibility
     -----------

Except as otherwise provided herein, an individual is a "Member" of the United
States Steel Corporation Supplemental Thrift Program (the "Program") if he or
she is an employee of the Corporation who is eligible to participate in the
Savings Plan and either (a) is a member of the Executive Management Group, or
(b) is not permitted to make contributions to the Savings Plan at least equal to
the maximum rate of matching Company contributions applicable to his service
because of the limitations of the Code.

3.   Amount of Benefits
     ------------------

With respect to a month in which a Member's ability to either:
(a)  save on both a pre-tax and after-tax basis under the Savings Plan at a rate
     at least equal to the maximum rate of matching Company contributions
     applicable to his service is restricted by law (including the limitations
     under Code sections 401(a)(17), 401(k), 402(g), and 415), or

(b)  save on an after-tax basis under the Savings Plan at a rate at least equal
     to the maximum rate of matching Company contributions applicable to his
     service is restricted by Code section 401(m),

the full matching Company contributions which would otherwise have been
deposited into the Savings Plan on behalf of the Member will be credited for
such month to the Member's account under the Program (regardless of the Member's
rate of savings under the Savings Plan).

Beginning January 1, 2002, the amount to be credited to a Member's account in
the Program (book entry only) will be credited in the same manner as if the
amount had been deposited in the Savings Plan for investment in United States
Steel Corporation Common Stock. In addition, amounts credited to a Member's
account (book entry only) as of December 31, 2001 relating to USX-U.S. Steel
Group Common Stock and USX-Marathon Group Common Stock, respectively, will
continue to be held in such accounts as amounts relating to United States Steel
Corporation Common Stock and Marathon Oil Corporation Common Stock,
respectively. Except as otherwise provided, the rules under the Savings Plan for
determining service for eligibility and vesting, Corporation stock values, share
determination, beneficiary designation, and vesting will be applicable under
this Program.

4.   Form of Benefit
     ---------------

     a.   Lump Sum Distribution
          ---------------------

          A Member shall receive a lump sum distribution of the benefits payable
          under this Program upon the Member's (a) termination of employment
          with five or more years of continuous service, (b) termination of
          employment prior to attaining five years of continuous service with
          the consent of the Corporation, or (c) pre-retirement death. Except as
          provided in section 5e., benefits provided by this Program shall be
          paid by the Corporation in cash out of the general assets of the
          Corporation.

          In the event a Member dies prior to retirement (or after retirement
          but prior to receiving the benefits credited to his account under the
          Program), the benefits will be paid to the Member's surviving spouse
          (or to the Member's estate, if there is no surviving spouse) in the
          form of a lump sum distribution.

     b.   Deferral of Lump Sum Distribution
          ---------------------------------

          A Member may elect, prior to retirement and in writing to the
          administrator of the Program, to receive such lump sum distribution
          either:
               (i)  in full on February 1 of the year following the year in
                    which the Member retires, or

               (ii) in three annual installments with the first annual
                    installment payable within 90 days following the Member's
                    date of retirement and the succeeding installments payable
                    on the next two anniversaries of the first payment date.

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          Interest would accrue and be payable on the balance due using the
          interest rate earned within the Group Interest Fund under the Savings
          Plan during the period of the deferral.

          Subject to a 2% penalty, the Member may elect to accelerate the
          payment of all remaining installments to a date prior to the scheduled
          date. If such an election is made, the accelerated payment would be
          reduced by an amount equal to 2% of the amounts accelerated (including
          interest). Such an election for acceleration of any balance due will
          be valid only if it is filed in writing with the administrator at
          least 20 days prior to the date payment is requested.

5.   General Provisions
     ------------------

     a.   Administration
          --------------

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

     b.   Amendment or Termination of Program
          -----------------------------------

          The Corporation reserves the right to make any changes in this Program
          or to terminate this Program as to any or all groups of employees
          covered under this Program, 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 Program which changes this Program (including any amendment which
          increases, reduces or alters the benefits of this Program) or any
          action which terminates this Program 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 Program 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 Program 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 withholding of
          employment taxes, or (ii) obligations under a qualified domestic
          relations order.

     e.   No Requirement to Fund
          ----------------------

          Except as provided in this section 5e., benefits provided by this
          Program shall be paid out of general assets of the Corporation. No
          provisions in this Program, 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 (the "Effective Date"), United States Steel
          Corporation (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 Program. 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 Program) of a Member's total accrued benefit under the Program as
          of 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. The term
          "accrued benefit" is defined to mean the number of units of Marathon
          Stock (as renamed the Marathon Oil Corporation common stock) and the
          number of units of Steel Stock (as converted to United States Steel
          Corporation common stock) the participant has accrued in his or her
          account under the Program. The assumption of liability for the
          Specified Portion of the Corporate Part includes the assumption of
          liability for future dividends attributable to such allocated units.

     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 Program.

     g.   Severability
          ------------

                                        2
<PAGE>

          If any provisions of this Program shall be held illegal or invalid for
          any reason, said illegality or invalidity shall not affect the
          remaining parts of this Program, but this Program shall be construed
          and enforced as if such 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 Program. 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
          Program. All reliance by any individual concerning the subject matter
          of this Program shall be solely upon the provisions set forth in this
          document.

                                       3

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