Document:

Amendment No. 11 to the Employees' Sheltered Savings Plan

 Exhibit 10.40.11 
 AMENDMENT NO. 11 
 TO THE 
 UNIFIED GROCERS, INC. 
 SHELTERED SAVINGS PLAN 
 Unified Grocers, Inc. (the “Company”) hereby amends the above-named plan
(the “Plan”), effective as of January 1, 2008, as follows: 
 1. The definition of “Earnings” in
Section 1.2 of the Plan is hereby amended in its entirety to read as follows: 
 “‘Earnings’
shall mean a Participant’s annual ‘compensation’, as that term is defined in Code Section 415, that is actually paid or made available to the Participant within the Plan Year, except as otherwise provided below. A
Participant’s Earnings shall include such Participant’s wages, salaries, fees for professional services and other amounts received (without regard to whether or not an amount is paid in cash) for personal services actually rendered in the
course of employment with the Company or any Affiliated Company to the extent that the amounts are includable in gross income under the Code (including, but not limited to, commissions paid salesmen, compensation for services on the basis of a
percentage of profits, commissions on insurance premiums, tips, bonuses, fringe benefits, reimbursements, and expense allowances under a nonaccountable plan). 
 ‘Earnings’ shall also include (i) amounts described in Code Sections 104(a)(3), 105(a), or 105(h), but only to
the extent that these amounts are includable in the gross income of the Participant, (ii) amounts paid or reimbursed by the Company for moving expenses incurred by a Participant, but only to the extent that, at the time of the payment, it is
reasonable to believe that these amounts are not deductible by the Participant under Code Section 217, (iii) the value of a non-statutory option (which is an option other than a statutory option defined in Regulations section 1.421-1(b))
granted to a Participant by the Company, but only to extent that the value of the option is includable in the gross income of the Participant for the taxable year in which granted, (iv) the amount includable in the gross income of a Participant
upon making the election described in Code Section 83(b), and (v) amounts that are includable in the gross income of a Participant under the rules of Code Section 409A or Code Section 457(f)(1)(A) or because the amounts are
constructively received by the Participant. 
 ‘Earnings’ shall not include: 
 (a) Any contribution made (other than elective contributions described in Code Sections 402(e)(3), 408(k)(6),
408(p)(2)(A)(i), or 457(b)) by the Company to a plan of deferred compensation (including a simplified employee pension described in Code Section 408(k) or a simple retirement account described in Code Section 408(p), whether or not
qualified) to the extent that, before the application of the Code Section 415 limitations to that plan, the contributions are not includable in the gross income of the Participant for the

  

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taxable year in which contributed. In addition, any distributions from a plan of deferred compensation (whether or not qualified) are not considered Earnings, regardless of whether such amounts
are includable in the gross income of the Participant when distributed. However, any amount received by a Participant pursuant to an unfunded non-qualified plan may be considered Earnings in the year such amounts are actually received but only to
the extent includable in the gross income of the Participant. 
 (b) Any amount realized from the exercise of a
non-statutory stock option, or when restricted stock (or property) held by a Participant either becomes freely transferable or is no longer subject to a substantial risk of forfeiture. 
 (c) Any amount realized from the sale, exchange or other disposition of stock acquired under a statutory stock option.

 (d) Any other amount that receives special tax benefits, such as premiums for group term life insurance (but
only to the extent that the premiums are not includable in the gross income of the Participant), and are not salary reduction amounts described in Code Section 125). 
 (e) Other items of remuneration that are similar to any of the items listed in subsections (a) through
(d) above. 
 Earnings paid or made available during any Plan Year shall include any elective
deferral (as defined in Code Section 402(e)(3)), and any amount that is contributed or deferred by the Company at the election of the Participant and that is not includable in the gross income of the Participant by reason of Code
Section 125(a), 132(f)(4), 402(h)(1)(B), 402(k), or 457(b). Amounts under Code Section 125 shall not include any amounts not available to a Participant in cash in lieu of group health coverage because the Participant is unable to certify
that he or she has other health coverage. An amount will be treated as an amount under Code Section 125 only if the Company does not request or collect information regarding enrollment process for the health plan. 
 In general, Earnings for a Limitation Year are the Earnings actually paid or made available in gross
income during such Limitation Year. Notwithstanding the preceding sentence, Earnings for a Participant in a Defined Contribution Plan who is permanently and totally disabled (as defined in Code Section 22(e)(3)) are the Earnings such
Participant would have received for the Limitation Year if the Participant had been paid at the rate of Earnings paid immediately before becoming permanently and totally disabled if the conditions under the Regulations are met. In addition, for
Limitation Years beginning in 2005, payments made within the later of (i) 2 1/2 months after severance from employment (within the meaning of Regulation Section 1.415(a)-1(f)(5)), or (ii) the end of the Limitation Year that contains the date of severance (the ‘Post
Severance Period’) will be Earnings within the meaning of Code Section 415(c)(3) if they are payments that, absent a severance from employment, would have been paid to the

  

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Participant while the Participant continued in employment with the Company and are regular compensation for services during the Participant’s regular working hours, compensation for services
outside the Participant’s regular working hours (such as overtime or shift differential), commissions, bonuses, or other similar compensation, and payments for accrued bona fide sick, vacation, or other leave, but only if the Participant would
have been able to use the leave if employment had continued. In addition, Earnings includes amounts received by a Participant pursuant to a nonqualified unfunded deferred compensation plan, but only if the payment would have been paid to the
Participant at the same time if the Participant had continued in employment with the Company and only to the extent that the payment is includable in the Participant’s gross income, and the amount is paid during the Post Severance Period. Any
payments not described above are not considered Earnings if paid after severance from employment, even if they are paid within the Post Severance Period, except for payments (i) to an individual who does not currently perform services for the
Company by reason of qualified military service (within the meaning of Code Section 414(u)(1)) to the extent these payments do not exceed the amounts the individual would have received if the individual had continued to perform services for the
Company rather than entering qualified military service, or (ii) a Participant who is permanently and totally disabled (as defined in Code Section 22(e)(3)), provided that either the Participant is not a Highly Compensated Employee
immediately before becoming disabled, or the Plan provides for the continuation of Compensation on behalf of all Participants who are permanently and totally disabled for a fixed and determinable period. Earnings under this paragraph shall not be
considered to be Compensation.” 
 2. Section 4.7 of the Plan is hereby amended in its entirety to read as follows:

 “Section 4.7: Limitation On Annual Additions. 
 (a) The limitations set forth below shall apply to the allocations to each Participant’s Accounts in any Plan Year. If
the Company contribution that would otherwise be contributed or allocated to a Participant’s Accounts would cause the Annual Addition for the Limitation Year to exceed the maximum permissible amount set forth below, the amount contributed or
allocated shall be reduced so that the Annual Addition for the Limitation Year will equal such maximum permissible amount. 
 (i) As used in the Plan, a Participant’s ‘Annual Addition’ shall mean the sum for any Plan Year of the following amounts allocated to a Participant’s Accounts: 
 (A) Such Participant’s share of the Company’s and any Affiliated Company’s contributions (including Elective
Contributions); plus 
 (B) Such Participant’s voluntary, nondeductible contributions to the Plan
(excluding any Rollover Contribution); plus 
 (C) Such Participant’s share of any Forfeiture; plus

  

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 (D) Such Participant’s allocable share of the Company’s or any
Affiliated Company’s contributions to any Individual Medical Benefit Account that is part of a pension or annuity plan maintained by the Company or any Affiliated Company; plus 
 (E) With respect to any Participant who is a Key Employee, any amount that is derived from the Company’s and any
Affiliated Company’s contributions paid or accrued that are attributable to post-retirement medical benefits allocated to such Participant’s account under a Welfare Benefit Fund maintained by the Company or any Affiliated Company; and plus

 (F) Such Participant’s share of any allocations under a simplified employee pension maintained by the
Company or any Affiliated Company. 
 Any excess amount applied under subsection (b) below in a Plan Year to reduce
the Company’s or any Affiliated Company’s contributions on behalf of any Participant shall be considered to be an Annual Addition for such Participant for such Plan Year. 
 (ii) Subject to the adjustments set forth below, and except for catch-up contributions under Code Section 414(v),
during any Plan Year the maximum Annual Addition for any Participant shall in no event exceed the lesser of: 
 (A) $46,000, (for 2008) as adjusted by the Adjustment Factor; or 
 (B) 100% of the Participant’s
Earnings for such Plan Year. 
 (iii) The earnings limitation referred to in subsection (a)(ii)(B)
above shall not apply to (A) any contribution for medical benefits (within the meaning of Code Section 401(h) or 419A(f)(2)) after separation from service that is otherwise treated as an Annual Addition, or (B) any amount otherwise
treated as an Annual Addition under Code Section 415(l)(1). 
 (b) If, for any Plan Year, it is necessary to
limit the Annual Addition of any Participant to comply with subsection (a) above, such methods as authorized pursuant to the Code Section 415 Regulations shall be utilized. 
 (c) The limitations of this Section with respect to any Participant who, at any time, has been a participant in any other
Defined Contribution Plan (whether or not terminated) or in more than one Defined Benefit Plan (whether or not terminated) maintained by the Company or by an Affiliated Company shall apply as if all such Defined Contribution Plans or all such
Defined Benefit Plans in which the Participant has been a participant were one plan. 
  

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 (d) The intent of this Section 4.7 is to comply with the
limitations of Code Section 415 and the Regulations thereunder, and it should be construed accordingly. Further, Code Section 415 and the Regulations thereunder are hereby incorporated by reference.” 
 3. Each reference in Article VII of the Plan to “Compensation” is hereby amended to read “Earnings.” 
 * * * * * 
 The
Company has caused this Amendment No. 11 to be signed on the date indicated below, to be effective as indicated above. 
  

							
		 		 	“Company”
			
		 		 	UNIFIED GROCERS, INC.
				
	Dated: December 30, 2009	 		 	By: 	 	/s/ Robert M. Ling, Jr.
		 		 	Its:	 	Executive Vice President and General Counsel

  

 -5-Amendment No.12 to the Employees' Sheltered Savings Plan

 Exhibit 10.40.12 
 AMENDMENT NO. 12 
 TO THE 
 UNIFIED GROCERS, INC. 
 SHELTERED SAVINGS PLAN 
 Unified Grocers, Inc. (the “Company”) hereby amends the above-named plan
(the “Plan”), effective as set forth below, as follows: 
 ARTICLE I 
 PREAMBLE 
 1.1 Effective Date And Purpose. This Amendment is effective as of the dates set forth below, and is intended to incorporate provisions into the Plan required pursuant to the Pension Protection Act of 2006, the Heroes Earnings
Assistance and Relief Tax Act of 2008 (the “HEART Act”) and the Worker, Retiree and Employer Recovery Act of 2008. Capitalized terms not defined in this Amendment shall have the meanings set forth in the Plan. This Amendment supersedes the
provisions of the Plan to the extent those provisions are inconsistent with the provisions of this Amendment. 
 ARTICLE II

 ROLLOVER OF AFTER-TAX AMOUNTS 
 2.1 Direct Rollover To Qualified Plan/403(b) Plan. Effective for distributions on or after January 1, 2007, a Participant may elect to transfer employee after-tax contributions, if any, by
means of a direct rollover to a qualified plan under Code Section 401(a) or to a Code Section 403(b) plan that agrees to account separately for amounts so transferred (including interest thereon), including accounting separately for the
portion of such distribution that is includible in gross income and the portion of such distribution that is not includible in gross income. 
 ARTICLE III 
 DIRECT ROLLOVER TO ROTH IRA 
 3.1 Roth IRA Rollover. Effective for distributions made on and after January 1, 2008, a Participant may elect to roll
over directly an Eligible Rollover Distribution to a Roth IRA described in Code Section 408A(b). 
 ARTICLE IV

 NOTIFICATION FOR PARTICIPANT DISTRIBUTION 
 4.1 180-day Notification Period. Effective for distribution notices issued on or after January 1, 2007, any reference to the
maximum 90-day notice period prior to distribution in applying the notice requirements of Code Sections 402(f) (the rollover notice), 411(a)(11) (Participant’s consent to distribution), and 417 (notice under the joint and survivor annuity
rules) is amended to become 180 days. 
  

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 4.2 Notice Of Right To Defer Distribution. Effective for distribution notices
issued on or after January 1, 2007, the description of a Participant’s right, if any, to defer receipt of a distribution will include a description of the consequences of failing to defer receipt of the distribution. 
 ARTICLE V 
 OTHER 401(k)/401(m) PLAN PROVISIONS 
 5.1 Gap Period Income On Distributed Excess Contributions, Excess
Aggregate Contributions And Excess Deferrals. This Article V applies to excess contributions (as defined in Code Section 401(k)(8)(B)), excess aggregate contributions (as defined in Code Section 401(m)(6)(B)), and excess deferrals (as
defined in Code Section 402(g)) made with respect to Plan Years beginning after December 31, 2007. The Committee may, but is not required to, calculate and distribute allocable income for the gap period (i.e., the period after the close of
the Plan Year in which the excess contribution, excess aggregate contribution or excess deferral occurred and prior to the distribution). 
 ARTICLE VI 
 HEART ACT PROVISIONS 
 6.1 Death Benefits. In the case of a death occurring on or after January 1, 2007, if a Participant dies while performing
“Qualified Military Service” (as defined below), the survivors of the Participant shall be entitled to any additional benefits (other than benefit accruals relating to the period of Qualified Military Service) provided under the Plan as if
the Participant had resumed and then terminated employment on account of death. 
 6.2 Continued Benefit Accruals.
Continued benefit accruals under the Plan are not provided pursuant to the HEART Act. 
 6.3 Differential Wage Payments.
For Plan Years beginning after December 31, 2008, if an individual on Qualified Military Service receives a differential wage payment, (i) he or she shall be treated as an Employee of the Employer making the payment, (ii) the
differential wage payment shall be treated as Compensation, and (iii) the Plan shall not be treated as failing to meet the requirements of any provision described in Code Section 414(u)(1)(C) by reason of any contribution or benefit that
is based on the differential wage payment, provided, however, in the case of subsection (iii) above, the special nondiscrimination requirements of Code Section 414(u)(12)(C) are met. The special distribution rule of Code
Section 414(u)(12)(B) shall also apply. For purposes of the foregoing, “differential wage payment” shall have the meaning given such term by Code Section 3401(h)(2). 
 6.4 Loans. If so elected by the Committee, loan repayments may be suspended as permitted under Code Section 414(u)(4).

 6.5 Elective Contributions. An Employee whose employment is interrupted by Qualified Military Service, or who is on a
leave of absence for Qualified Military Service, may elect to make additional Elective Contributions upon resumption of employment with the Company equal to the maximum (or such lesser amount elected by the Employee) Elective Contributions that the
Employee could have elected during that period if the Employee’s

  

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employment with the Company had continued (at the same level of Compensation) without the interruption or leave, reduced by the Elective Contributions, if any, actually made for the Employee
during the period of the interruption or leave. Except to the extent provided under Code Section 414(u), this right applies for five years following the resumption of employment (or, if sooner, for a period equal to three times the period of
the interruption or leave). For purposes of this subsection, the term “Elective Contribution” shall include Voluntary Contributions. 
 6.6 Definition Of “Qualified Military Service”. For purposes of this Article VI, “Qualified Military Service” shall mean any service in the uniformed services (as defined in
Chapter 43 of Title 38, United States Code (“USERRA”)) by any Employee if such Employee is entitled to re-employment rights under USERRA with respect to such service. 
 ARTICLE VII 
 REQUIRED MINIMUM DISTRIBUTIONS FOR 2009

 7.1 Default To Discontinue 2009 Required Minimum Distributions. Effective as of January 1, 2009,
notwithstanding Section 6.4 and Article XII of the Plan, a Participant or Beneficiary who would have been required to receive required minimum distributions for 2009 but for the enactment of Code Section 401(a)(9)(H) (“2009
RMDs”), and who would have satisfied that requirement by receiving distributions that are (1) equal to the 2009 RMDs or (2) one or more payments in a series of substantially equal distributions (that include the 2009 RMDs) made at
least annually and expected to last for the life (or life expectancy) of the Participant, the joint lives (or joint life expectancy) of the Participant and the Participant’s Beneficiary, or for a period of at least 10 years (“Extended 2009
RMDs”), will not receive those distributions for 2009 unless the Participant or Beneficiary chooses to receive such distributions. Participants and Beneficiaries described in the preceding sentence will be given the opportunity to elect to
receive the distributions described in the preceding sentence. In addition, notwithstanding Section 6.7 of the Plan, and solely for purposes of applying the direct rollover provisions of the Plan, certain additional distributions in 2009, as
specified under Section 7.2 below, will be treated as Eligible Rollover Distributions. 
 7.2 Company Elections. For
purposes of the direct rollover provisions in Section 6.7 of the Plan, the following will also be treated as Eligible Rollover Distributions in 2009: (Check one or none) 
 (a) x 2009 RMDs and Extended 2009 RMDs. 
 (b)  ̈ 2009 RMDs but only if paid with an additional amount that is an
Eligible Rollover Distribution without regard to Code Section 401(a)(9)(H). 
 Notwithstanding the foregoing, if no
election is made above, a direct rollover will be offered only for distributions that would be Eligible Rollover Distributions without regard to Code Section 401(a)(9)(H). 
  

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 ARTICLE VIII 
 AMENDMENT OF SPECIFIC PLAN PROVISIONS 
 8.1 Effective
April 1, 2010, Section 6.3(a)(ii) of the Plan is hereby amended in its entirety to read as follows: 
 “(ii) If a Participant’s benefits become distributable for a reason other than his or her death, the Participant, or the Beneficiary of a deceased Participant, may elect to receive the vested amount credited to the
Participant’s Accounts as an immediate partial or complete cash lump sum (or for distributions prior to April 1, 2002, as an immediate cash lump sum or installments, or any combination of these). Despite the foregoing, if the vested amount
credited to such Participant’s Accounts is not in excess of $5,000, the Committee may direct the Trustee to distribute such benefits as an immediate cash lump sum, without such Participant’s consent.” 
 8.2 Effective December 1, 2009, Section 6.6 of the Plan is hereby amended in its entirety to read as follows: 
 “Section 6.6: Distributions Due Missing Persons. If the Trustee is unable to distribute any benefit due to
a missing Participant or Beneficiary, the Trustee shall so advise the Committee. The Committee shall then send a written notice to such Participant or Beneficiary at his or her last known address, as reflected in the Company’s or
Committee’s records, or take other reasonable steps to try to locate such Participant or Beneficiary. If such Participant or Beneficiary shall not have presented himself or herself to the Company or to the Committee within a reasonable time
after the date of such written notice, any undistributed benefit may be applied against and reduce the Company’s future contributions to the Plan. Despite the foregoing, if at any subsequent time a valid claim for any undistributed benefit is
presented to the Committee, such benefit that was so applied shall be restored and paid to such claimant. 
 * * * * *

 The Company has caused this Amendment No. 12 to be signed on the date indicated below, to be effective as indicated
above. 
  

							
		 		 	“Company”
			
		 		 	UNIFIED GROCERS, INC.
				
	Dated: December 30, 2009	 		 	By 	 	/s/ Robert M. Ling, Jr.
		 		 	Its:	 	Executive Vice President and General Counsel

  

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