---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-24-050353"
form_type: "8-K"
ticker: "UAL"
cik: "0000100517"
company_name: "United Airlines Holdings, Inc."
filed_at: "2024-04-23T23:59:59+00:00"
generated_at: "2026-06-03T11:11:08.637888+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# United Airlines amends tax benefits preservation plan, revises ownership definitions

## Summary
- Board unanimously approved and entered Amendment No. 3 to Tax Benefits Preservation Plan on April 22, 2024.
- Amendment redefines 'Beneficial Owner' and related terms to help protect net operating losses and tax attributes.
- Plan originally adopted Dec 2020, extended through Dec 2026 subject to stockholder approval at 2024 annual meeting.
- Prior amendments added Treasury warrant agreements and adjusted exercise price to $200.00 per 1/1000th of preferred share.

## SEC filing metadata
- accession: 0001104659-24-050353
- form_type: 8-K
- ticker: UAL
- cik: 0000100517
- company_name: United Airlines Holdings, Inc.
- filed_at: 2024-04-23T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 1.01, 3.03, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/100517/000110465924050353/0001104659-24-050353-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/100517/000110465924050353/tm2412418d2_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-050353
- JSON: https://secwatch.observer/filing/0001104659-24-050353.json
- Plain text: https://secwatch.observer/filing/0001104659-24-050353.txt

## Key facts
- Material Agreements
  United Airlines Holdings, Inc. entered into Amendment No. 3 to Tax Benefits Preservation Plan with Computershare Trust Company, N.A. (effective 2024-04-22).
  - Action: entry
  - Counterparty: Computershare Trust Company, N.A.
  - Effective: 2024-04-22
  source text: On April 20, 2024, the board of directors of United Airlines Holdings, Inc. (the “Company”) unanimously approved, and on April 22, 2024, the Company entered into, that certain Amendment No. 3 to Tax Benefits Preservation Plan (“Amendment No. 3”), which amends the Tax Benefits Preservation Plan, dated as of December 4, 2020 and as amended as of January 21, 2021 and December 4, 2023 (the “Plan”), by and between the Company and Computershare Trust Company, N.A., as rights agent (the “Rights Agent”).
  evidence_url: https://www.sec.gov/Archives/edgar/data/100517/000110465924050353/0001104659-24-050353-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.