FedEx's A plan is 2% x YOS x High 5 (capped at 260)

No differentiation between Capt and FO, I am quite confident that many FedEx FOs already have capped out on their high 5, just as many, if not all, Senior Capts have done so.

B plan is at 8%, going to 9 in a few years. B plan capped at IRS limits w/no cash over cap. At FedEx, Disabilty bank capped at just under 10 years of sick time (72 per year). Any hours above that are paid into the B plan, if not above the IRS 54sh k limit for the year (don't remember the exact limit and it's a pain bouncing about on the iPad). If above the IRS limit, FedEx pays it out as taxable income.

Also with this new CBA, have the potential to get pennies on the dollar for a sick leave buyback if you retire with mucho sick and disability time assuming enough earnings in recent history. (Bribe to keep the Senior folks from using their benefits)