UPS: Other company developments

Item 8.01. Other Events. On August 10, 2026, United Parcel Service, Inc. (the “Company”) entered into an agreement (the “Underwriting Agreement”) with the underwriters listed on Schedule II thereto (the “Underwriters”), whereby the Company agreed to sell and the Underwriters agreed to purchase from the Company, subject to and upon the terms and conditions set forth in the Underwriting Agreement, $1,000,000,000 principal amount of 4.850% Senior Notes due 2031 (the “Notes”), of which the Company intends to contribute $200,000,000 principal amount of the Notes to the UPS Retirement Plan Trust, a pension trust that funds only the UPS Retirement Plan maintained by the Company for employees and former employees, and $250,000,000 principal amount of the Notes to the Master Trust (together with the UPS Retirement Plan Trust, the “Trusts”), a pension trust which funds three defined benefit pension plans, including the UPS Pension Plan, maintained by the Company for employees and former employees (the “Transaction”). The Company intends to use the net proceeds of this offering for general corporate purposes. The Company will not receive proceeds from the portion of the Notes delivered to the Underwriters, for allocation to the Company, and redelivered by the Company to each Trust. A copy of the Underwriting Agreement is attached hereto as Exhibit 1.1 and is incorporated herein by reference. The foregoing summary does not purport to be complete and is qualified in its entirety by reference to the Underwriting Agreement. The Company is filing this Current Report on Form 8-K in order to file with the Securities and Exchange Commission certain items related to the Transaction that are to be incorporated by reference into its Registration Statement on Form S-3 (Registration No. 333-28