Document:

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                                                                EXHIBIT 10.10(8)

                                AMENDMENT NO. 8
                                     TO THE
                       UPS QUALIFIED STOCK OWNERSHIP PLAN
                              AND TRUST AGREEMENT

         WHEREAS, United Parcel Service of America, Inc. and certain of its
affiliated companies ("UPS") established the UPS Qualified Stock Ownership Plan
and Trust ("Plan") effective as of January 1, 1998, to provide their eligible
employes with a matching contribution invested in the common stock of UPS ("UPS
Stock") and to permit eligible employees to transfer amounts from the UPS
Savings Plan to the Plan for the purpose of investing in UPS Stock; and

         WHEREAS, UPS wishes to appoint Boston Safe Deposit and Trust Company
("Boston Safe" or "Trustee") as trustee and Boston Safe is willing to accept
such appointment;

         WHEREAS, it is desired to amend the Plan to clarify and supplement the
Trustee's rights, duties and responsibilities as set forth in the UPS Qualified
Stock Ownership Plan and Trust Agreement, as amended, (the "Agreement").

         NOW, THEREFORE, pursuant to the authority vested in the Board by
Section 12.1 of the Plan, the Agreement is hereby amended as follows:

1.       Pursuant to Section 9.15 of the Plan UPS hereby appoints Boston Safe
         Deposit and Trust Company as trustee of the trust established by the
         Plan and Boston Safe hereby accepts its appointment as trustee,
         acknowledges that it assumes the duties established by the Plan and
         agrees to be bound by the terms contained in the Plan effective March
         1, 2003.

2.       Section 9.5 is hereby deleted and replaced as follows:

         "Section 9.5 INVESTMENT OF TRUST FUND. The Committee or an Investment
         Manager appointed by the Committee shall have sole and exclusive
         responsibility, authority and discretion to manage, control, invest and
         reinvest the assets of the Trust Fund. The Trustee shall not have any
         investment responsibility under the Agreement."

3.       Section 9.6 is hereby deleted and replaced as follows:

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         "Section 9.6 Investment in UPS Stock. The purpose of this Plan is to
         invest primarily in UPS Stock. Accordingly, the Trustee is directed to
         invest 100% of the Trust Fund in qualifying employer securities, namely
         Class A shares of UPS Stock except as otherwise may be directed by the
         Committee or an Investment Manager appointed by the Committee. The
         Trustee may purchase UPS Stock from any source, provided that the
         Trustee will pay no more than Fair Market Value for any share. The
         Trustee may purchase either outstanding shares, newly issued shares, or
         treasury shares. To the extent that the Trustee needs to obtain cash,
         the Trustee may sell UPS Stock to the Employer for no less than Fair
         Market Value. The Committee shall direct the Trustee as to its
         responsibilities to suspend purchases of UPS Stock when such suspension
         is necessary to comply with any applicable law or applicable stock
         exchange rule or regulation in which event purchases will be made or
         resumed when the Committee reasonably concludes that purchases are
         permitted under applicable law. The recordkeeper selected by the
         Committee will account for the cost or other basis of all UPS Stock
         held in the Trust Fund in accordance with section 1.402(a)-1(b)(2)(ii)
         of the income tax regulations under the Code.

4.       Section 9.7 is hereby deleted and replaced as follows:

         "Section 9.7 OTHER INVESTMENTS. The Committee or the Investment
         Manager appointed by the Committee shall have sole and exclusive
         responsibility, authority and discretion to manage, control, invest and
         reinvest the Trust Fund in assets other than UPS Stock in its
         discretion. The Employer agrees that at no time will the assets of the
         Plan be invested in real estate or foreign securities."

5.       Section 9.8(a) is hereby deleted and replaced as follows:

         "(a) As directed by the Committee or an Investment Manager, to sell,
         exchange, or otherwise dispose of any property at any time held or
         acquired by the Trust Fund, at public or private sale, for cash or on
         terms, without advertisement, including the right to lease for any
         term."

6.       Section 9.8(1) is hereby deleted and replaced as follows:

         "(1) to use reasonable efforts to assist the Employer in meeting any
         tax obligations of the Plan to the extent requested by the Employer.
         The Employer shall provide the Trustee with any information needed for
         the Trustee to meet any such obligations and direct the Trustee to pay
         any amounts due. The Trustee shall have no responsibility or liability
         with respect to any tax obligations, now or hereafter imposed on the
         Employer or the Plan by any taxing authorities, except as provided by
         applicable law. The Employer shall prepare and file Form 990, based on
         information in part supplied by the Trustee, as required by law;"

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7.       Section 9.12 is hereby amended by inserting the following under "UPS
         Shares" and before Section 9.12(a)(1):

         "(a) UPS SHARES. The Employer has engaged a third party recordkeeper,
         which has the responsibility to maintain Participant records, including
         the names, addresses and number of shares of Participants and
         Beneficiaries holding UPS Stock. The recordkeeper's duties with regard
         to proxies is to provide the Trustee with a list which includes the
         name, address and number of shares held for each Participant and
         Beneficiary as of the applicable date. The Trustee has the
         responsibility to furnish Participants and Beneficiaries with the
         information set forth in Section 9.12(a)(3) of the Agreement, to
         reconcile the number of shares that are voted or tendered by
         Participants and Beneficiaries and to vote or tender the remaining
         shares pursuant to Sections 9.12(a)(1) and 9.12(a)(2)."

8.       Section 9.12(b) is amended by deleting the first two sentences and
         replacing them with the following:

         "With respect to Securities held in the Trust Fund other than UPS
         Stock, the Trustee will be obligated to vote, tender or exercise other
         similar rights in accordance with the direction of the Committee or an
         Investment Manager, and the Trustee will be precluded from exercising
         such rights except in accordance with such directions."

9.       Section 9.14 is hereby amended by deleting the second sentence and
         inserting the following:

         "In preparing such report the Trustee will be entitled to rely
         completely on the Fair Market Value of UPS Stock as determined by the
         Board or an independent appraiser each acting as a named fiduciary for
         such valuation purposes."

10.      Section 9.16 is hereby amended by adding at the end the following:

         "The Trustee shall not be responsible for (i) the title, validity or
         genuineness of any property or evidence of title thereto received by it
         or delivered by it pursuant to the Agreement, (ii) losses or damages
         suffered by the Trust Fund as a result of the insolvency of any
         custodian, subtrustee or subcustodian, except to the extent that the
         Trustee is an affiliate of such entity or was negligent in its
         selection or continued retention of such entity, (iii) any diminution
         of value of any securities or other property held by the Trustee (or
         its subcustodians) absent the Trustee's breach of the Agreement, or
         (iv) indirect, consequential or special damages with respect to its
         role as Trustee. The Trustee shall be protected in relying upon the

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         directions of the Employer, the Committee, any Investment Manager, or
         any other Named Fiduciary and their designees."

11.      A new Section 9.17 is hereby created and added after Section 9.16 as
         follows:

         "Section 9.17 INDEMNIFICATION OF THE TRUSTEE. The Employer agrees to
         indemnify and hold harmless the Trustee from all claims, liabilities,
         losses, damages and expenses, including reasonable attorneys' fees and
         expenses, incurred by the Trustee in connection with the Agreement,
         except as a result of the Trustee's (or its affiliates' and agents')
         error, negligence, breach of the Agreement, or willful misconduct."

12.      A new Section 9.18 is hereby created and added at the end of Article
         IX as follows:

         "Section 9.18. FORCE MAJEURE. Except as provided otherwise by ERISA
         and notwithstanding anything in the Agreement to the contrary, the
         Trustee shall not be responsible or liable for its failure to perform
         under the Agreement or for any losses to the Trust Fund resulting from
         any event beyond the reasonable control of the Trustee, its agents, or
         subcustodians, including but not limited to nationalization, strikes,
         expropriation, devaluation, seizure, or similar action by any
         governmental authority of currency restrictions, exchange controls,
         levies or other charges affecting the Trust Fund's property; or the
         breakdown or malfunction of any utilities or telecommunications
         systems; or any order or regulation of any banking or securities
         industry including changes in market rules and market conditions
         affecting the execution or settlement of transactions; or acts of war,
         terrorism, insurrection or revolution, or acts of God; or any other
         similar event."

13.      Article X is hereby amended to add the following paragraph at the end
         thereof:

         "If the Trustee advances cash or securities for any purpose or is
         assessed taxes, interest, charges, expenses, assessments, or other
         liabilities in connection with the performance of its duties under the
         Agreement, except such as may arise from its own negligent action,
         negligent failure to act or willful misconduct, any property at any
         time held in the Trust Fund shall be security therefor and the Trustee
         shall be entitled to collect from the Trust Fund sufficient cash for
         reimbursement, and if such cash is insufficient, dispose of the assets
         of the Trust Fund to the extent necessary to obtain reimbursement. To
         the extent that the Trustee advances funds to the Plan for
         disbursements or to effect the settlement of purchase transactions, the
         Trustee shall be entitled to collect from the Trust Fund an amount
         equal to

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         what would have been earned on the sums advanced (an amount
         approximating the "federal funds" interest rate)."

14.      The Employer and the Trustee hereby each represent and warrant to the
         other that it has full authority to enter into this Amendment upon the
         terms and conditions hereof and that the individual executing this
         Amendment on its behalf has the requisite authority to bind the
         Employer or Trustee to this Amendment.

15.      Capitalized terms not specifically defined herein shall have the same
         meaning ascribed to them under the Agreement.

16.      Except as specifically amended hereby, the Agreement shall remain in
         full force and effect in accordance with its terms.

         IN WITNESS WHEREOF, the undersigned certify that United Parcel Service
of America, Inc. based upon action by its Board of Directors dated the 13th day
of February, 2003, has caused this Amendment No. 8 to be adopted.

<Table>
<Caption>
<S>                                          <C>
UNITED PARCEL SERVICE                        ATTEST:
OF AMERICA, INC.

/s/ Michael L. Eskew                         /s/ Joseph R. Moderow
---------------------------                  --------------------------
Michael L. Eskew                             Joseph R. Moderow
Chairman                                     Secretary

BOSTON SAFE DEPOSIT AND                      ATTEST:
TRUST COMPANY

By: /s/ Melissa A. Kennedy                   By: /s/ Terrence S. King
   ------------------------                      -----------------------
Name: Melissa A. Kennedy                         Terrence S. King
      ---------------------
Title: Vice President
      ---------------------
Date: February 25, 2003
      ---------------------
</Table>

                                       5<PAGE>

                                                                EXHIBIT 10.10(9)

                                 AMENDMENT NO. 9

                                     TO THE

                       UPS QUALIFIED STOCK OWNERSHIP PLAN

                               AND TRUST AGREEMENT

         WHEREAS, United Parcel Service of America, Inc. and certain of its
affiliated companies established the UPS Qualified Stock Ownership Plan and
Trust ("Plan") effective as of January 1, 1998 to provide their eligible
employees with a matching contribution invested in the common stock of UPS ("UPS
Stock") and to permit eligible employees to transfer amounts from the UPS
Savings Plan to the Plan for the purpose of investing in UPS Stock; and

         WHEREAS, it is desired to amend the Plan to (1) limit Eligible
Compensation for purposes of the SavingsPLUS contribution for those Participants
who become eligible for the Plan mid-year after participating in another
Affiliate plan that provides a match on compensation earned in that year, (2)
change the SavingsPLUS contribution formula for ConnectShip, Inc. to 100% of the
first 3% of Eligible Compensation and (3) add Code ss. 401(a)(9) model amendment
provisions in Appendix 8.4;

         NOW THEREFORE, pursuant to the authority vested in the Board by Section
12.1 of the Plan, the Plan is hereby amended as follows:

1.       Section 1.20, Eligible Compensation, is hereby amended, effective
January 1, 2004, to (1) remove the word "and" from the end of paragraph (j) and
the period following paragraph (k) and (2) add the following language
immediately following paragraph (k):

         ; and

         (l)      with respect to an individual who was covered under another
         qualified plan of an Affiliate that provides a matching contribution
         (other than a Merged Plan) and who becomes a Participant in the Plan
         during a Plan Year, compensation paid in such Plan Year prior to the
         Entry Date such individual becomes a Participant.

2.       Appendix 4.1(a)(1)(C) is hereby amended, effective as of January 1,
2004, to add ConnectShip, Inc. to such Appendix.

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3.       Section 8.4, Required Beginning Date, is hereby amended, effective
January 1, 2003, to add the following paragraph at the end thereof:

         Effective January 1, 2003, the Plan will apply the minimum distribution
         requirements of Section 401(a)(9) of the Code in accordance with
         Appendix 8.4 to the Plan and the regulations under Section 401(a)(9)
         that were published in the Federal Register on April 17, 2002.

4.       The Plan is hereby amended effective January 1, 2003 to add Appendix
8.4 as follows:

                       UPS QUALIFIED STOCK OWNERSHIP PLAN

                                  APPENDIX 8.4

                        MINIMUM DISTRIBUTION REQUIREMENTS

         Section 1.  General Rules

         1.1.     Effective Date. The provisions of this Appendix 8.4 will apply
         for purposes of determining required minimum distributions for calendar
         years beginning with the 2003 calendar year.

         1.2.     Precedence. The requirements of this Appendix 8.4 will take
         precedence over any inconsistent provisions of the Plan. However, the
         only benefit payment options available from the Plan are contained in
         Article VIII of the Plan. This Appendix 8.4 does not provide any
         benefit payment option that is not provided in such Article.

         1.3.     Requirements of Treasury Regulations Incorporated. All
         distributions required under this Appendix 8.4 will be determined and
         made in accordance with the Treasury regulations under
         Code ss. 401(a)(9).

         Section 2.  Time and Manner of Distribution.

         2.1.     Required Beginning Date. The Participant's entire interest
         will be distributed to the Participant no later than the Participant's
         Required Beginning Date.

         2.2.     Death of Participant Before Distributions Begin. If the
         Participant dies before distributions begin, the Participant's entire
         interest will be distributed no later than as follows:

         (a)      If the Participant's surviving spouse is the Participant's
         sole designated beneficiary, then, distributions to the surviving
         spouse will begin by December 31

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         of the calendar year immediately following the calendar year in which
         the Participant died, or by December 31 of the calendar year in which
         the Participant would have attained age 70-1/2, if later.

         (b)      If the Participant's surviving spouse is not the Participant's
         sole designated beneficiary, then, except as provided in the adoption
         agreement. If there is no designated Beneficiary as of September 30 of
         the year following the year of the Participant's death, the
         Participant's entire interest will be distributed by December 31 of the
         calendar year containing the fifth anniversary of the Participant's
         death. If the Participant's surviving spouse is the Participant's sole
         designated beneficiary and the surviving spouse dies after the
         Participant but before distributions to the surviving spouse begin,
         this section 2.2, other than section 2.2(a), will apply as if the
         surviving spouse were the Participant.

         For purposes of this section 2.2 and section 4, unless section 2.2(d)
         applies, distributions are considered to begin on the Participant's
         required beginning date. If section 2.2(d) applies, distributions are
         considered to begin on the date distributions are required to begin to
         the surviving spouse under section 2.2(a). If distributions under an
         annuity purchased from an insurance company irrevocably commence to the
         Participant before the Participant's required beginning date (or to the
         Participant's surviving spouse before the date distributions are
         required to begin to the surviving spouse under section 2.2(a)), the
         date distributions are considered to begin is the date distributions
         actually commence. Section 2.2 and section 4, distributions are
         considered to begin on the Participant's Required Beginning Date.

         2.3.     Forms of Distribution. Unless the Participant's interest is
         distributed in a single sum on or before the Required Beginning Date,
         as of the first distribution calendar year all benefit payments from
         the Plan will be made in accordance with sections 3 and 4 of this
         Appendix 8.4. If the Participant's interest is distributed in a benefit
         payment option other than a single sum, such payments will be made in
         accordance with the requirements of Code ss. 401(a)(9) and the Treasury
         regulations thereunder.

         Section 3.  Required Minimum Distributions During Participant's
         Lifetime.

         3.1.     Amount of Required Minimum Distribution For Each Distribution
         Calendar Year. During the Participant's lifetime, the minimum amount
         that will be distributed for each distribution calendar year is the
         lesser of:

         (a)      the quotient obtained by dividing the Participant's Account
         balance by the distribution period in the Uniform Lifetime Table set
         forth in Treasury regulation 1.401(a)(9)-9, using the Participant's age
         as of the Participant's birthday in the distribution calendar year; or

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         (b)      if the Participant's sole designated Beneficiary for the
         distribution calendar year is the Participant's spouse, the quotient
         obtained by dividing the Participant's Account balance by the number in
         the Joint and Last Survivor Table set forth in Treasury regulation
         1.401(a)(9)-9, using the Participant's and spouse's attained ages as of
         the Participant's and spouse's birthdays in the distribution calendar
         year.

         3.2.     Lifetime Required Minimum Distributions Continue Through Year
         of Participant's Death. Required minimum distributions will be
         determined under this section 3 beginning with the first distribution
         calendar year and up to and including the distribution calendar year
         that includes the Participant's date of death.

         Section 4.  Required Minimum Distributions After Participant's Death.

         4.1.     Death On or After Date Distributions Begin.

         (a)      Participant Survived by Designated Beneficiary. If the
         Participant dies on or after the date distributions begin and there is
         a designated Beneficiary, the minimum amount that will be distributed
         for each distribution calendar year after the year of the Participant's
         death is the quotient obtained by dividing the Participant's Account
         balance by the longer of the remaining life expectancy of the
         Participant or the remaining life expectancy of the Participant's
         designated Beneficiary, determined as follows:

         (1)      The Participant's remaining life expectancy is calculated
         using the age of the Participant in the year of death, reduced by one
         for each subsequent year.

         (2)      If the Participant's surviving spouse is the Participant's
         sole designated Beneficiary, the remaining life expectancy of the
         surviving spouse is calculated for each distribution calendar year
         after the year of the Participant's death using the surviving spouse's
         age as of the spouse's birthday in that year. For distribution calendar
         years after the year of the surviving spouse's death, the remaining
         life expectancy of the surviving spouse is calculated using the age of
         the surviving spouse as of the spouse's birthday in the calendar year
         of the spouse's death, reduced by one for each subsequent calendar
         year.

         (3)      If the Participant's surviving spouse is not the Participant's
         sole designated Beneficiary, the designated Beneficiary's remaining
         life expectancy is calculated using the age of the designated
         Beneficiary in the year following the year of the Participant's death,
         reduced by one for each subsequent year.

         (b)      No Designated Beneficiary. If the Participant dies on or after
         the date distributions begin and there is no designated Beneficiary as
         of September 30 of the year after the year of the Participant's death,
         the minimum amount that will be distributed for each distribution
         calendar year after the year of the Participant's death is the quotient
         obtained by dividing the Participant's Account balance by the

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         Participant's remaining life expectancy calculated using the age of the
         Participant in the year of death, reduced by one for each subsequent
         year.

         4.2.     Death Before Date Distributions Begin.

         (a)      Participant Survived by Designated Beneficiary. If the
         Participant dies before the date distributions begin and there is a
         designated Beneficiary, the minimum amount that will be distributed for
         each distribution calendar year after the year of the Participant's
         death is the quotient obtained by dividing the Participant's Account
         balance by the remaining life expectancy of the Participant's
         designated Beneficiary, determined as provided in section 4.1.

         (b)      No Designated Beneficiary. If the Participant dies before the
         date distributions begin and there is no designated Beneficiary as of
         September 30 of the year following the year of the Participant's death,
         distribution of the Participant's entire interest will be completed by
         December 31 of the calendar year containing the fifth anniversary of
         the Participant's death.

         (c)      Death of Surviving Spouse Before Distributions to Surviving
         Spouse Are Required to Begin. If the Participant dies before the date
         distributions begin, the Participant's surviving spouse is the
         Participant's sole designated Beneficiary, and the surviving spouse
         dies before distributions are required to begin to the surviving spouse
         under section 2.2(a), this section 4.2 will apply as if the surviving
         spouse were the Participant.

         Section 5. Definitions. The following terms have the following meanings
         for purposes of this Appendix 8.4.

         5.1.     Designated Beneficiary. The individual who is designated as
         the Beneficiary under Section 8.5 of the Plan and is the designated
         Beneficiary under Codess. 401(a)(9) and Treasury Regulation
         1.401(a)(9)-4, Q&A-1.

         5.2.     Distribution calendar year. A calendar year for which a
         minimum distribution is required. For distributions beginning before
         the Participant's death, the first distribution calendar year is the
         calendar year immediately preceding the calendar year which contains
         the Participant's Required Beginning Date. For distributions beginning
         after the Participant's death, the first distribution calendar year is
         the calendar year in which distributions are required to begin under
         section 2.2 of this Appendix 8.4. The required minimum distribution for
         the Participant's first distribution calendar year will be made on or
         before the Participant's Required Beginning Date. The required minimum
         distribution for other distribution calendar years, including the
         required minimum distribution for the distribution calendar year in
         which the Participant's Required Beginning Date occurs, will be made on
         or before December 31 of that distribution calendar year.

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         5.3.     Life expectancy. Life expectancy as computed by use of the
         Single Life Table in Treasury Regulation 1.401(a)(9)-9.

         5.4.     Participant's Account balance. The Account balance as of the
         last valuation date in the calendar year immediately preceding the
         distribution calendar year (valuation calendar year) increased by the
         amount of any contributions made and allocated or forfeitures allocated
         to the Account balance as of dates in the valuation calendar year after
         the valuation date and decreased by distributions made in the valuation
         calendar year after the valuation date. The Account balance for the
         valuation calendar year includes any amounts rolled over or transferred
         to the Plan either in the valuation calendar year or in the
         distribution calendar year if distributed or transferred in the
         valuation calendar year.

         5.5      Required Beginning Date. The date specified in Section 8.4 of
         the Plan.

         IN WITNESS WHEREOF, the undersigned certify that United Parcel Service
of America, Inc. based upon action by its Board of Directors dated December 23,
2003, has caused this Amendment No. 9 to be adopted.

ATTEST:                                                UNITED PARCEL SERVICE OF
                                                       AMERICA, INC.

/s/ Joseph R. Moderow                                  /s/ Michael L. Eskew
----------------------------                           ------------------------
Joseph R. Moderow                                      Michael L. Eskew
Secretary                                              Chairman

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