Document:

Supplemental Thrift Program

 Exhibit 10(c) 
 United States Steel Corporation Supplemental Thrift Program 
 Effective January 1, 2005,
Amended to February 28, 2009 
  

	1.	History and Purpose 

 United States Steel
Corporation established the United States Steel Corporation Supplemental Thrift Program (“Program”), and hereby amends and restates the Program effective January 1, 2005 as set forth herein to comply with section 409A of the Internal
Revenue Code of 1986, as amended (the “Code”), except with respect to benefits that were vested under the Program on or before December 31, 2004. 
 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”) or
the Tubular Services Savings Plan (“Tubular Plan”) (collectively, “Plans”) that occurs due to certain limits established under the 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 Plans. 
  

	2.	Eligibility 

 Except as otherwise provided
herein, an individual is a “Member” of the Program if he or she is an employee of the Corporation who is eligible to participate in the either or the Plans and either (a) is a member of the Executive Management Group, or (b) is
not permitted to make contributions to either of the Plans 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 either of the Plans 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 either of the Plans 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 Plans 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 Plans). Effective April 1, 2005, the amount to be credited for a month to a Member’s
account under the Program will be equal to a percentage of the Member’s monthly base salary that, on a year-to-date basis, is in excess of the Internal Revenue Code section 401(a)(17) annual compensation limit for the year, with such percentage
determined in accordance with the following schedule: 
  

				
	 Continuous Service
	  	 Crediting Rate under Program
	 
	 1 month but less than 10 years
	  	5.0	%
	 10 years but less than 15 years
	  	5.5	%
	 15 years and over
	  	6.0	%

  

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 Any amount credited to a Member’s account pursuant to this amendment will be subject to the
requirements of Internal Revenue Code section 409A. 
 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 applicable Plan for investment in United States Steel Corporation Common Stock. Beginning November 1, 2004, the number of shares to be
credited to a Member’s account in the Program (book entry only) will be calculated using the amount of contribution and the net asset value of United States Steel Corporation Common Stock at markets close on the processing date. 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 Plans for determining service for eligibility and vesting, Corporation stock values, share
determination, beneficiary designation, and vesting will be applicable under this Program. 
 Effective November 30, 2005, this Program
accepted a transfer of the entire value of any participant’s account from the Transtar, Inc. Supplemental Thrift Program (“Transtar Program”). If an individual had an amount transferred from the Transtar Program (“Transtar
Program Transfer”), such individual will be treated as a Member of this Program. Transtar Program Transfers (and future earnings thereon) will be credited in the same manner as if the amount had been deposited in the Savings Plan for investment
in the Group Interest Fund. 
  

	4.	Form of Benefit and Timing of Distribution 

  

	 	a.	Lump Sum Distribution 

  

	 	1.	Effective January 1, 2005, subject to section 4.b. below, a Member shall receive a lump sum distribution of the benefits payable under this Program upon the Member’s
(a) termination of employment with the Corporation with five or more years of continuous service, (b) termination of employment with the Corporation prior to attaining five years of continuous service with the consent of the Corporation,
or (c) pre-retirement death. For this purpose, the term “termination of employment” shall mean a “separation from service” as that term is used under section 409A(a)(2)(A)(i) of the Code and the regulations thereunder.
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. The payment date shall be on the last business day of the calendar month following the month
in which such termination of employment occurred. Effective February 28, 2009, Members who retire under the 2009 Voluntary Early Retirement Program will be treated as having Company consent to retire even if they have not attained the 5-year
vesting requirement under this Program at retirement. 

  

	 	2.	In the event a Member dies prior to retirement, 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. The payment date shall be on the last business day of the calendar month following the month in which such death occurred. 

  

	 	3.	In the event a Member dies 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 on the scheduled payment date (i.e., the last business day of the calendar month following the month in which the Member’s
termination of employment occurred). 

  

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	 	b.	Delay in Payment to Specified Employees 

 Effective
January 1, 2005, in the case of any Member 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), no amount of such Member’s lump sum
distribution that is considered deferred, for purposes of Code section 409A, in taxable years beginning after December 31, 2004, shall be distributed as described in section 4.a. above, but rather shall be payable on the first business day of
the seventh month following the date of the Member’s termination of employment (or, if earlier, the last business day of the calendar month following the month of the Member’s death). During this six-month delay period, simple interest
will accrue and be payable, on the date specified in the preceding sentence, 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 United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) during the months included in the six-month delay period. 
 For purposes of this Program, 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 five years of service as of December 31, 2004. For Members with at least five years of service as of December 31, 2004, their benefit determined as of December 31, 2004, plus earnings, shall be
payable in accordance with the terms of the Program in effect on October 3, 2004, without any modification thereto. 
  

	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 vested or
non-vested 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. 
  

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	 	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 

 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. 
  

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	 	i.	Code Section 409A 

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

 5 of 5Amendment & Restated Aggrement between US Steel & John P. Surma

 Exhibit 10(f) 
  

					
	

	  	 United States Steel Corporation
 600 Grant
Street
 Pittsburgh, PA 15219-2800
 412 433 1140
 Fax: 412 433 1145
 email: jdgarraux@uss.com
	  	 James D. Garraux
 General Counsel & Senior
Vice
 President-Labor Relations &
 Environmental
Affairs

 November 4, 2008 
 Mr. John P. Surma 
 1710 Hunters Path Lane 
 Pittsburgh, PA 15241 
 Dear John, 
 The purpose of this
letter is to restate the benefits provided to you by United States Steel Corporation (the “Corporation”) under those certain letter agreements dated January 27, 1997 and December 21, 2001 (collectively, the “Letter
Agreements”), to comply with the provisions of Section 409A of the Internal Revenue Code of 1986, as amended, (the “Code”) for your benefit. As restated herein, this supersedes and replaces any benefits payable by the Corporation
under the Letter Agreements, but does not affect any benefits that you are otherwise entitled to as an executive employee of the Corporation or as are provided by Marathon Oil Corporation (“Marathon”) in the Letter Agreements, including
without limitation, any other service crediting and any guarantee provided therein. 
 Bonus Service Credit 
 You are provided with fifteen (15) years of bonus service credit for eligibility and vesting purposes in the Corporation’s plans listed on Exhibit A. You are
also provided with the amount of bonus service credit for accrual purposes under those plans as specified in Exhibit A. Further, for purposes of the benefits provided pursuant to this letter agreement, you are deemed to have consent for purposes of
satisfying any requirement under the plans listed in Exhibit A for consent to retire prior to age 60. 
 Non-Qualified Benefits Supplement 

 You are provided with the following non-qualified benefit supplements, attributable to bonus service. 
  

	 	A.	Amounts of Benefits. The Corporation shall provide non-qualified benefit supplements equal to the difference between (1) the Adjusted Benefits, and (2) the Actual
Benefits, as outlined below. 

  

	 	(1)	Adjusted Benefits 

 The term “Adjusted
Benefits” shall mean the pension (and surviving spouse and survivor) or savings benefits that would be provided to you under the Corporation’s plans specified in Exhibit A, attached, if your actual continuous service with the Corporation
is adjusted to reflect an increase of fifteen (15) years of continuous service. As outlined in Exhibit A, such bonus years will be used for purposes of determining eligibility and vesting for the Corporation’s plans. For benefit
accrual purposes, a portion of the fifteen (15) bonus years of service will be provided by the Corporation under its benefit plans based upon the ratio of the number of months of service you have worked for the Corporation, as compared to the
combined number of months of service you have worked for the Corporation and Marathon as of the determination date. 

 Solely for purposes of determining the above-described allocation ratio, years of service with USX
Corporation prior to the USX Corporation restructure will be counted as service for the Corporation and years of service with Marathon Ashland Petroleum LLC and Speedway SuperAmerica LLC shall be counted as service for Marathon. The determination
date shall be the date of your separation from service (or, if earlier, the date of your death). A partial month of service shall be counted as a month if it includes at least fifteen (15) days of service. 
  

	 	(2)	Actual Benefit 

 The term “Actual
Benefits” shall mean the pension (and surviving spouse and survivor) and savings benefits that are provided to you under the Corporation’s plans specified in Exhibit A as of the determination date. 
 For purposes of determining the amounts in (1) and (2) above, benefits will be based upon the amount of immediate benefit payable in the form of
a lump sum distribution under the terms of the applicable plan. 
  

	 	B.	Timing of Payment. Unless you make an election pursuant to Section C (below), the supplements payable shall be paid by the Corporation in the form of a lump sum distribution
on a scheduled payment date within 90 days of the earlier of (i) the date of your termination of employment (for any reason) from all employers of the Corporation that constitutes a separation from service under Section 409A of the Code or
(ii) the date of your death; provided, however, if you are a specified employee under Section 409A of the Code on the date of your separation from service, the supplement may not be paid until the first business day following the six-month
anniversary of your separation from service, other than by reason of your death. Any such lump sum distribution shall be calculated in the same manner as it would have been calculated had it been made under the Corporation’s qualified pension
plan and interest shall accrue and be payable on any balance due at the rate used to determine the actuarially equivalent lump sum value of a benefit under the Corporation’s qualified pension plan. If you die prior to receipt of such lump sum,
such lump sum will be paid to your surviving spouse or to your estate if there is no surviving spouse on the scheduled payment date or, if your death occurs after such scheduled payment date, within 30 days of the date of your death.

 With respect to payments to be made within 90 days following a separation from service (whether pursuant Section B or Section
C), you will have no election as to the taxable year of payment. 
  

	 	C.	Installments. You may receive all or a portion of the supplements payable by the Corporation in installments if (i) you make a valid election to do so by
December 31, 2008 or (ii) you do so in accordance with the subsequent deferral election rules provided in the last paragraph of this Section C. To be valid, any such election must be received in writing and approved by the Vice
President—Human Resources of the Corporation. 

 In accordance with the terms of a valid election, the benefit payable
under this Agreement may be paid pursuant to such election either: 
  

	 	(1)	in full on February 1 (or if such date falls on a weekend or holiday, the first business day following February 1) of the year following the year in which you separate
from service, or 

  

 2 

	 	(2)	in up to ten annual installments with the first annual installment payable within 90 days following the date of your separation from service and the succeeding installments
payable on the next anniversary(ies) of the first scheduled payment date (or if such date falls on a weekend or holiday, the first business day following such date). 

 Notwithstanding the foregoing sentence, if you are a specified employee under Section 409A of the Code on the date of your separation from service,
the supplement, or any portion thereof, may not be paid until the first business day following the six-month anniversary of your separation from service, other than by reason of your death. This six-month payment delay shall apply to only the first
installment payment. 
 Interest would accrue and be payable on the balance due for all installments at the rate used to determine the
actuarially equivalent lump sum value of your benefit under the Corporation’s qualified pension plan. If you die prior to receipt of the remaining installments, such remaining installments shall be paid to your surviving spouse or to your
estate if there is no surviving spouse. 
 You may also subsequently elect to delay or change the form of payment, provided that (i) such
election must be made at least 12 months before the first payment is scheduled to be paid (in the case of installment payments, above, all payments are to be treated as a single payment on the date scheduled for the first installment payment) and
may not take effect until at least 12 months after the date on which the election is made; and (ii) the payments with respect to which such election is made must be deferred for a period of not less than five years from the date such payment
would otherwise have been paid (or the date the first amount was scheduled to be paid, in the case of installment payments, above, which are to be treated as a single payment on the date scheduled for the first installment payment). 
 Please indicate your agreement to the foregoing by signing below. 
 Sincerely, 
 United States Steel Corporation 
  

			
		 	 /s/ James D. Garraux

	By:	 	James D. Garraux
	Title:	 	General Counsel & Senior Vice President-
		 	Labor Relations & Environmental Affairs

  

			
	Agreed to:	 	 /s/ John P. Surma

		 	John P. Surma

 November 4, 2008 
  

 3 

 John P. Surma Letter Agreement – November 4, 2008 
 Application of Bonus Service to the Corporation’s Plans (and their successors) 
  

					
	 	  	 Adjusted Benefit under Letter
Agreement

	 Plans
	  	 Eligibility and Vesting
	  	 Benefit Accrual

	Steel Plans	  		  	
	 USS Corporation Plan for Non-Union Employee Pension Benefits
	  	15 years of bonus service	  	Steel’s pro rata portion1 of 15 bonus years
			
	 USS Corporation Non Tax-Qualified Pension Plan
	  	15 years of bonus service	  	Steel’s pro rata portion of 15 bonus years
			
	 USS Corporation Executive Management Supplemental Pension Program
	  	15 years of bonus service	  	Steel’s pro rata portion of 15 bonus years
			
	 USS Corporation Supplemental Thrift Program
	  	 15 years of bonus service
 (provides higher Co. match)

	  	No impact

  

	 1
	 Pro rata portion is determined as of the determination date based upon the ratio of the number of months of service for
the Corporation (including pre-2002 USX Corporation) or Marathon, respectively, as compared to the combined number of months of service for the Corporation and Marathon. Determination date is the date of separation from service (or, if earlier, date
of death).

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