United States Steel Corportation (USSC) is the world's seventh-largest steel producer ranked by sales.  It was renamed USX Corporation in 1991 and subsequently United States Steel Corporation again in 2001 when the shareholders of USX spun off its steel-making assets following the acquisition of Marathon Oil in 1982.

Most employees are eligible to participate in the Steelworkers Pension Trust (the "SPT"), which is a multi-employer defined benefit pension plan. Under the SPT, the USSC makes monthly contributions based upon a stated dollar amount multiplied times the employee's covered hours. Certain other employees participate in a defined benefit plan that is based upon the employee's final average pay or a flat dollar monthly pension amount.

For the USSC Plan for Employee Pension Benefit, we included the following factors:

Data comes from the most recent USSC Plan for Employee Pension Benefit Form 5500 (Year: 2005) found at www.freeERISA.com. If you have questions or concerns, the best person to ask is your Plan Administrator or your financial advisor.

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