Originally Posted by Flytolive

That is incorrect.

DAL: Employee group shares 10% of pretax income up to and including $2.5B and 20% over $2.5B. Pilots share is approx. 35% of the Employee group share.
UAL: 10% Pretax up to 6.9% Pretax margin. 20% Pretax up to 6.9% Pretax margin (shared among eligible employees).

The DAL formulation has proven to be superior even relative to pretax income levels