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United Parcel Service Inc (NYSE: UPS) exec exercises RSUs, covers tax

(Neutral)
(Neutral)
Form Type
4

Rhea-AI Filing Summary

On May 15, 2026, United Parcel Service President, US Operations Nando Cesarone exercised 3,551.5808 restricted stock units, receiving the same number of UPS Class A shares for no cash consideration. 1,582 Class A shares were withheld at $100.78 per share to cover taxes. After these transactions, he directly holds 43,507.0195 Class A common shares and 1 Class B share, with the RSU award vesting 25% in May 2026, 25% in May 2027 and 50% in May 2028.

Positive

  • None.

Negative

  • None.
Insider Cesarone Nando
Role President, US Operations
Type Security Shares Price Value
Exercise Restricted Stock Units 3,551.5808 $0.00 $0.00
Exercise Class A Common Stock 3,551.5808 $0.00 $0.00
Exercise Price or Tax Liability Class A Common Stock 1,582 $100.78 $159K
holding Class B Common Stock -- -- --
Holdings After Transaction: Restricted Stock Units — 10,655 shares (Direct); Class A Common Stock — 43,507.0195 shares (Direct); Class B Common Stock — 1 shares (Direct)
Footnotes (4)
  1. F1. Includes 341.4457 shares in the reporting person's 401(k) account.
  2. F2. Restricted stock units convert into shares of UPS Class A common stock on a one for one basis for no cash consideration.
  3. F3. Restricted stock units vest 25% in May 2026, 25% in May 2027 and 50% in May 2028. Current vesting represents the first tranche of the 3 year vesting cycle.
  4. F4. Includes units credited upon the payment of dividends on the underlying Class A common stock.
RSUs exercised 3551.5808 shares Restricted stock units converted into UPS Class A common stock on May 15, 2026
Shares withheld for taxes 1582.0000 shares at $100.78 per share Class A shares delivered to satisfy tax liability on RSU vesting
Post-transaction Class A holding 43,507.0195 shares Direct UPS Class A common stock position after reported transactions
Restricted stock units remaining 10655.0000 units RSU position reported after the derivative exercise
401(k) Class A shares 341.4457 shares Shares credited in the reporting person's 401(k) account
Class B holding 1.0000 share Direct UPS Class B common stock position
RSU vesting schedule 25% / 25% / 50% RSUs vest 25% in May 2026, 25% in May 2027, 50% in May 2028
Restricted stock units financial
"Restricted stock units convert into shares of UPS Class A common stock on a one for one basis for no cash consideration."
Restricted stock units are a type of company reward where employees are promised shares of stock, but they only fully own these shares after meeting certain conditions, like staying with the company for a set time. They matter because they can become valuable assets and are often used to motivate employees to help the company succeed.
tax-withholding disposition financial
"Payment of exercise price or tax liability by delivering securities is reported as a tax-withholding disposition of Class A common stock."
A tax-withholding disposition is an event or transaction—such as selling or transferring securities, exercising options, or receiving compensation—that triggers a requirement to hold back part of the payment and remit it to tax authorities. It matters to investors because it reduces the cash they receive immediately and can change the timing and amount of taxable income, like a cashier taking a portion of your sale proceeds to pay taxes before you get the rest.
401(k) account financial
"Includes 341.4457 shares in the reporting person's 401(k) account."
vesting cycle financial
"Current vesting represents the first tranche of the 3 year vesting cycle."

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

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FAQ

What did UPS (UPS) executive Nando Cesarone report in this Form 4?

Nando Cesarone exercised 3,551.5808 restricted stock units, converting them into UPS Class A shares, and 1,582 shares were withheld at $100.78 per share to cover taxes, reflecting both an equity acquisition and a tax-withholding disposition on May 15, 2026.

How many UPS (UPS) Class A shares does Nando Cesarone hold after these transactions?

Following the reported transactions, Cesarone directly holds 43,507.0195 UPS Class A common shares. The filing also notes a holding of 1 Class B share and includes 341.4457 additional Class A shares credited to his 401(k) retirement account.

How many restricted stock units vested for UPS (UPS) on May 15, 2026?

On May 15, 2026, 3,551.5808 restricted stock units vested and were converted into an equal number of UPS Class A shares for no cash consideration, representing the first 25% tranche of a three-year vesting cycle scheduled through May 2028.

Were shares used to satisfy tax obligations in UPS (UPS) Form 4?

Yes. The Form 4 reports a tax-withholding disposition of 1,582 UPS Class A shares at $100.78 per share, delivered to satisfy tax liabilities associated with the vesting and conversion of restricted stock units on May 15, 2026.

What is the vesting schedule for the UPS (UPS) restricted stock units reported?

The restricted stock units vest 25% in May 2026, 25% in May 2027 and 50% in May 2028. The current vesting disclosed represents the first tranche of this three-year RSU vesting cycle for the executive’s equity award.

Does Nando Cesarone retain UPS (UPS) restricted stock units or dividend-equivalent units after this filing?

After the exercise, the Form 4 shows 10,655.0000 restricted stock units remaining. Footnotes state these units include amounts credited when dividends are paid on the underlying UPS Class A common stock, indicating ongoing dividend-equivalent accruals.
SEC Form 4
FORM 4UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940
OMB APPROVAL
OMB Number:3235-0287
Estimated average burden
hours per response:0.5
Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).
Check this box to indicate that a transaction was made pursuant to a contract, instruction or written plan for the purchase or sale of equity securities of the issuer that is intended to satisfy the affirmative defense conditions of Rule 10b5-1(c). See Instruction 10.
1. Name and Address of Reporting Person*
Cesarone Nando

(Last)(First)(Middle)
55 GLENLAKE PARKWAY, NE

(Street)
ATLANTA GEORGIA 30328

(City)(State)(Zip)

UNITED STATES

(Country)
2. Issuer Name and Ticker or Trading Symbol
UNITED PARCEL SERVICE INC [ UPS ]
5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
Director10% Owner
XOfficer (give title below)Other (specify below)
President, US Operations
2a. Foreign Trading Symbol
3. Date of Earliest Transaction (Month/Day/Year)
05/15/2026
6. Individual or Joint/Group Filing (Check Applicable Line)
XForm filed by One Reporting Person
Form filed by More than One Reporting Person
4. If Amendment, Date of Original Filed (Month/Day/Year)

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3) 2. Transaction Date (Month/Day/Year)2A. Deemed Execution Date, if any (Month/Day/Year)3. Transaction Code (Instr. 8) 4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5) 5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4) 6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 7. Nature of Indirect Beneficial Ownership (Instr. 4)
CodeVAmount(A) or (D)Price
Class A Common Stock05/15/2026M3,551.5808A$0.000045,089.0195(1)D
Class A Common Stock05/15/2026F1,582D$100.7843,507.0195(1)D
Class B Common Stock1D
Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3) 2. Conversion or Exercise Price of Derivative Security 3. Transaction Date (Month/Day/Year)3A. Deemed Execution Date, if any (Month/Day/Year)4. Transaction Code (Instr. 8) 5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5) 6. Date Exercisable and Expiration Date (Month/Day/Year)7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4) 8. Price of Derivative Security (Instr. 5) 9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4) 10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 11. Nature of Indirect Beneficial Ownership (Instr. 4)
CodeV(A)(D)Date ExercisableExpiration DateTitleAmount or Number of Shares
Restricted Stock Units(2)05/15/2026M3,551.5808 (3) (3)Class A Common Stock3,551.5808$0.000010,655(4)D
Explanation of Responses:
1. Includes 341.4457 shares in the reporting person's 401(k) account.
2. Restricted stock units convert into shares of UPS Class A common stock on a one for one basis for no cash consideration.
3. Restricted stock units vest 25% in May 2026, 25% in May 2027 and 50% in May 2028. Current vesting represents the first tranche of the 3 year vesting cycle.
4. Includes units credited upon the payment of dividends on the underlying Class A common stock.
Michael Hanson, Power of Attorney05/15/2026
** Signature of Reporting PersonDate
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.
* Form 4: SEC 1474 (03-26)