UPS to issue $325M floating-rate notes due 2076

Q: What debt securities is UPS (UPS) issuing according to this Form 8-K?

UPS is issuing $325,105,000 aggregate principal amount of Floating Rate Senior Notes due 2076. These long-dated senior notes will bear a floating interest rate and are being sold to a syndicate of underwriters under an Underwriting Agreement.

Q: What will UPS (UPS) use the proceeds from the 2076 Floating Rate Senior Notes for?

UPS intends to use the net proceeds for general corporate purposes. This broad category can include refinancing, capital expenditures, working capital, or other corporate needs, though no specific use is detailed in the disclosure.

Q: How large is the new UPS (UPS) senior notes offering discussed in the 8-K?

The offering totals $325,105,000 in aggregate principal amount of Floating Rate Senior Notes due 2076. This amount reflects the size of the new senior debt UPS agreed to sell to the underwriters under the executed Underwriting Agreement.

Q: When do the new UPS (UPS) Floating Rate Senior Notes mature?

The Floating Rate Senior Notes issued by UPS will be due in 2076. This very long maturity means the notes represent long-term financing for the company, with principal repayment scheduled far in the future.

Q: How is UPS (UPS) registering the 2076 Floating Rate Senior Notes?

UPS is incorporating the notes into its existing Registration Statement on Form S-3 (No. 333-285036). The 8-K files the Underwriting Agreement, form of notes, and legal opinion as exhibits to be incorporated by reference into that shelf registration.

Q: Who provides the legal opinion for UPS’s (UPS) new senior notes offering?

The legal opinion for the offering is provided by King & Spalding LLP. Their opinion and related consent are filed as exhibits, supporting the validity of the Floating Rate Senior Notes due 2076 issued under the company’s S-3 registration.

UNITED PARCEL SERVICE INC (UPS) has entered into an underwriting agreement to issue $325,105,000 aggregate principal amount of Floating Rate Senior Notes due 2076.

Filing Impact

(Moderate)

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Form Type

8-K

Rhea-AI Filing Summary

UNITED PARCEL SERVICE INC (UPS) has entered into an underwriting agreement to issue $325,105,000 aggregate principal amount of Floating Rate Senior Notes due 2076. The notes will be purchased by a syndicate of underwriters on the terms set out in the Underwriting Agreement.

UPS states that it intends to use the net proceeds for general corporate purposes. The notes and related documents, including the form of the Floating Rate Senior Notes and a legal opinion from King & Spalding LLP, are being filed to be incorporated by reference into UPS’s existing Registration Statement on Form S-3 (No. 333-285036).

Filing Explained

UPS has agreed, subject to the underwriting agreement’s terms and conditions, to sell $325,105,000 of floating-rate senior notes due 2076; if completed, the structural consequence would be long-dated debt financing rather than new common shares, but this filing does not establish that the notes have already been sold or issued.

8-K Event Classification

2 items: 8.01, 9.01

2 items

Item 8.01 Other Events Other

Voluntary disclosure of events the company deems important to shareholders but not covered by other items.

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, or exhibit attachments filed with this report.

Key Figures

Aggregate principal amount issued: $325,105,000 Maturity year of notes: 2076 Registration Statement number: 333-285036 +1 more

4 metrics

Aggregate principal amount issued $325,105,000 Floating Rate Senior Notes due 2076 sold under the Underwriting Agreement

Maturity year of notes 2076 Floating Rate Senior Notes due 2076 issued by UPS

Registration Statement number 333-285036 Form S-3 registration statement into which the transaction is incorporated by reference

Exhibit 1.1 Underwriting Agreement Filed as an exhibit related to the senior notes transaction

Key Terms

Floating Rate Senior Notes, Underwriting Agreement, Registration Statement on Form S-3, general corporate purposes, +1 more

5 terms

Floating Rate Senior Notes financial

"aggregate principal amount of Floating Rate Senior Notes due 2076"

Debt securities that pay interest at a rate that resets periodically based on a reference benchmark (like LIBOR or a government rate) and have senior claim priority over other liabilities in a company’s capital structure. They matter to investors because the variable coupon adjusts with market rates—like a thermostat that reacts to temperature changes—so income and the bond’s value move with interest-rate shifts and the issuer’s credit standing.

Underwriting Agreement financial

"entered into an agreement (the “Underwriting Agreement”) with the underwriters"

An underwriting agreement is a contract where a company selling new stocks or bonds hires financial firms to buy those securities and resell them to investors. It matters because the agreement sets the offering price, number of securities, fees and which party bears the risk if sales fall short—think of it as a promise that the sale will happen and a roadmap investors can use to understand how the new securities reach the market.

Registration Statement on Form S-3 regulatory

"incorporated by reference into its Registration Statement on Form S-3"

A registration statement on Form S‑3 is a short, standardized filing a qualified public company uses to register new securities with regulators so they can be sold to investors; think of it as a pre-approved, reusable permission slip that speeds up future offerings. It matters to investors because it lets the company raise money more quickly and cheaply — which can fund growth or pay debt — but may also lead to share dilution or change in ownership, so it affects value and liquidity.

general corporate purposes financial

"intends to use the net proceeds of the Transaction for general corporate purposes"

"General corporate purposes" refer to the broad range of activities and expenses a company can use its funds for to support its overall operations and growth. This can include things like paying bills, investing in new projects, or strengthening its financial position. For investors, understanding this term helps clarify how a company plans to use its resources to sustain and expand its business over time.

Inline XBRL technical

"The cover page from this on , formatted in Inline XBRL"

Inline XBRL is a file format for financial filings that embeds machine-readable data tags directly inside the human-readable report, so the same document can be read by people and parsed by software. For investors it makes extracting, comparing and verifying financial numbers faster and more reliable—like a grocery list where each item also has a barcode—reducing manual errors and speeding up analysis.

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What debt securities is UPS (UPS) issuing according to this Form 8-K?

UPS is issuing $325,105,000 aggregate principal amount of Floating Rate Senior Notes due 2076. These long-dated senior notes will bear a floating interest rate and are being sold to a syndicate of underwriters under an Underwriting Agreement.

What will UPS (UPS) use the proceeds from the 2076 Floating Rate Senior Notes for?

UPS intends to use the net proceeds for general corporate purposes. This broad category can include refinancing, capital expenditures, working capital, or other corporate needs, though no specific use is detailed in the disclosure.

How large is the new UPS (UPS) senior notes offering discussed in the 8-K?

The offering totals $325,105,000 in aggregate principal amount of Floating Rate Senior Notes due 2076. This amount reflects the size of the new senior debt UPS agreed to sell to the underwriters under the executed Underwriting Agreement.

When do the new UPS (UPS) Floating Rate Senior Notes mature?

The Floating Rate Senior Notes issued by UPS will be due in 2076. This very long maturity means the notes represent long-term financing for the company, with principal repayment scheduled far in the future.

How is UPS (UPS) registering the 2076 Floating Rate Senior Notes?

UPS is incorporating the notes into its existing Registration Statement on Form S-3 (No. 333-285036). The 8-K files the Underwriting Agreement, form of notes, and legal opinion as exhibits to be incorporated by reference into that shelf registration.

Who provides the legal opinion for UPS’s (UPS) new senior notes offering?

The legal opinion for the offering is provided by King & Spalding LLP. Their opinion and related consent are filed as exhibits, supporting the validity of the Floating Rate Senior Notes due 2076 issued under the company’s S-3 registration.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Available on EDGAR 08/18/2026 - 04:16 PM EDT Accepted by SEC EDGAR 08/18/2026 - 04:15 PM EDT

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): August 14, 2026

United Parcel Service, Inc.

(Exact name of registrant as specified in its charter)

Delaware

001-15451

58-2480149

(State or other jurisdiction

of incorporation)

(Commission File Number)

(IRS Employer

Identification No.)

55 Glenlake Parkway, N.E., Atlanta, Georgia		30328
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code (404) 828-6000

Not Applicable

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to 12(b) of the Act:

Title of Each Class	Trading Symbol	Name of Each Exchange on Which Registered
Class B common stock, par value $0.01 per share	UPS	New York Stock Exchange
1% Senior Notes due 2028	UPS28	New York Stock Exchange
1.500% Senior Notes due 2032	UPS32	New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ¨

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

Item 8.01.

Other Events.

On August 14, 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, $325,105,000 aggregate principal amount of Floating Rate Senior Notes due 2076 (such purchase and sale, the “Transaction”).

The Company intends to use the net proceeds of the Transaction for general corporate purposes.

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. 333-285036), as amended.

Item 9.01.

Financial Statements and Exhibits.

(d) Exhibits.

1.1+	Underwriting Agreement
4.1	Form of Floating Rate Senior Notes due 2076
5.1	Opinion of King & Spalding LLP
23.1	Consent of King & Spalding LLP (included in Exhibit 5.1)
104	The cover page from this Current Report on Form 8-K, formatted in Inline XBRL

+ Portions of this exhibit have been omitted in accordance with Item 601(a)(5) of Regulation S-K.

Signatures

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	UNITED PARCEL SERVICE, INC.

Date: August 18, 2026	By:	/s/ Brian M. Dykes
		Name: Brian M. Dykes
		Title: Executive Vice President and Chief Financial Officer

Source: View Original Filing on SEC EDGAR

Filing Exhibits & Attachments

7 documents