UnionBanCal (UB)

Executive Supplemental Benefit Plans

        The Company has several ESBPs, which provide eligible employees with supplemental retirement benefits. The plans are nonqualified defined benefit and unfunded. The accrued liability for ESBPs included in other liabilities on the Company's consolidated balance sheets was $62 million and $67 million at December 31, 2007 and 2008, respectively. The Company's expense relating to the ESBPs for the periods ended December 31, 2006, 2007 and 2008, was $6.4 million, $6.6 million and $6.1 million, respectively. These plans did not have any intangible assets as of December 31, 2006, 2007 and 2008.

Executive Supplemental Benefit Plans

        The Company has several ESBPs, which provide eligible employees with supplemental retirement benefits. The plans are nonqualified
defined benefit and unfunded. The accrued liability for ESBPs included in other liabilities on the Company's consolidated balance sheets was $62 million and $67 million at
December 31, 2007 and 2008, respectively. The Company's expense relating to the ESBPs for the periods ended December 31, 2006, 2007 and 2008, was $6.4 million, $6.6 million
and $6.1 million, respectively. These plans did not have any intangible assets as of December 31, 2006, 2007 and 2008.

Executive Supplemental Benefit Plans

        The Company has several ESBPs, which provide eligible employees with supplemental retirement benefits. The plans are unfunded. The accrued liability for ESBPs included in other liabilities in the Consolidated Balance Sheets was $60 million and $62 million at December 31, 2006 and 2007, respectively. The Company's expense relating to the ESBPs for the periods ended December 31, 2005, 2006

F-88

UnionBanCal Corporation and Subsidiaries

Notes to Consolidated Financial Statements
December 31, 2005, 2006 and 2007 (Continued)

Note 9—Employee Pension and Other Postretirement Benefits (Continued)

and 2007, was $5.3 million, $6.4 million and $6.6 million, respectively. These plans had intangible assets of $1.2 million as of December 31, 2005 and none as of December 31, 2006. Due to an additional minimum liability, these plans also had accumulated other comprehensive loss before taxes of $17.0 million and $21.3 million as of December 31, 2005 and 2006, respectively.

Executive Supplemental Benefit Plans

        The Company has several ESBPs, which provide eligible employees with supplemental retirement benefits. The plans are unfunded. The accrued liability for ESBPs
included in other liabilities in the Consolidated Balance Sheets was $60 million and $62 million at December 31, 2006 and 2007, respectively. The Company's expense relating to the
ESBPs for the periods ended December 31, 2005, 2006

F-88

UnionBanCal Corporation and Subsidiaries

Notes to Consolidated Financial Statements

December 31, 2005, 2006 and 2007 (Continued)

Note 9—Employee Pension and Other Postretirement Benefits (Continued)

and
2007, was $5.3 million, $6.4 million and $6.6 million, respectively. These plans had intangible assets of $1.2 million as of December 31, 2005 and none as of
December 31, 2006. Due to an additional minimum liability, these plans also had accumulated other comprehensive loss before taxes of $17.0 million and $21.3 million as of
December 31, 2005 and 2006, respectively.

The Company has several ESBPs, which provide eligible employees with supplemental retirement benefits. The plans are unfunded. The accrued liability for ESBPs included in other liabilities in the Consolidated Balance Sheets was $54 million at December 31, 2005 and $60 million at December 31, 2006. The Company’s expense relating to the ESBPs for the periods ended December 31, 2004, 2005, and 2006, was $4.1 million, $5.3 million and $6.4 million, respectively. These plans had intangible assets of $1.6 million, $1.2 million and $0 million as of December 31, 2004, 2005, and 2006, respectively. Due to an additional minimum liability, these plans also had accumulated other comprehensive loss before taxes of $10.8 million, $17.0 million and $21.3 million as of December 31, 2004, 2005, and 2006, respectively.

F-82

The Company has several Executive Supplemental Benefit Plans (ESBPs), which provide eligible employees with supplemental retirement benefits. The plans are unfunded. The accrued liability for ESBPs included in other liabilities in the Consolidated Balance Sheets was $43 million at December 31, 2004 and $54 million at December 31, 2005. The Company’s expense relating to the ESBPs for the periods ending December 31, 2003, 2004, and 2005, was $0.3 million, $4.1 million, and $5.3 million, respectively. These plans had intangible assets of $2.1 million, $1.6 million and $1.2 million as of December 31, 2003, 2004, and 2005, respectively. Due to an additional minimum liability, these plans also had accumulated other comprehensive loss before taxes of $6.1 million, $10.8 million, and $17.0 million as of December 31, 2003, 2004, and 2005, respectively.