EXEMPT PARTY-IN-INTEREST TRANSACTIONS |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| EBP 002 | |
| EBP, Related Party and Party-in-Interest Transactions [Line Items] | |
| EXEMPT PARTY-IN-INTEREST TRANSACTIONS | EXEMPT PARTY-IN-INTEREST TRANSACTIONS The Master Trust investments include the Union Pacific common stock fund, which is invested in the common stock of the Corporation. The Corporation is the parent holding company of the Program sponsor and, therefore, these transactions qualify as party-in-interest transactions. At December 31, 2025 and 2024, the Program’s interest in the Master Trust’s investment in the Union Pacific common stock fund had a cost basis of $1,043,304 and $1,098,280, respectively. During the year ended December 31, 2025, the Program recorded dividend income of $83,388. The Master Trust also invests in various funds managed by VFTC and common/collective trusts managed by T Rowe Price and EARNEST Partners. VFTC is the Program's trustee and recordkeeper, and T Rowe Price and EARNEST Partners are each a fiduciary with respect to the Program's assets invested in the common/collective trusts they manage. Therefore, investment transactions in funds managed by these entities qualify as party-in-interest transactions.
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