SEC Info - Packaging Corp. of America - ‘10-K’ for 12/31/21

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Packaging Corp. of America – ‘10-K’ for 12/31/21 – ‘EX-101.DEF’

On: Thursday, 2/24/22, at 1:45pm ET · For: 12/31/21 · Accession #: 950170-22-1913 · File #: 1-15399

Previous ‘10-K’: ‘10-K’ on 2/24/21 for 12/31/20 · Next: ‘10-K’ on 2/23/23 for 12/31/22 · Latest: ‘10-K’ on 2/29/24 for 12/31/23 · 16 References:

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/24/22  Packaging Corp. of America        10-K       12/31/21  134:28M                                    Donnelley … Solutions/FA

Annual Report — Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.14M 
 2: EX-21.1     Subsidiaries List                                   HTML     44K 
 3: EX-23.1     Consent of Expert or Counsel                        HTML     39K 
 4: EX-24.1     Power of Attorney                                   HTML     58K 
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     42K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     42K 
 7: EX-32       Certification -- §906 - SOA'02                      HTML     42K 
13: R1          Document and Entity Information                     HTML    108K 
14: R2          Consolidated Statements of Income and               HTML    130K 
                Comprehensive Income                                             
15: R3          Consolidated Statements of Income and               HTML     48K 
                Comprehensive Income (Parenthetical)                             
16: R4          Consolidated Balance Sheets                         HTML    161K 
17: R5          Consolidated Balance Sheets (Parenthetical)         HTML     46K 
18: R6          Consolidated Statements of Cash Flows               HTML    139K 
19: R7          Consolidated Statements of Changes in               HTML     79K 
                Stockholders' Equity                                             
20: R8          Nature of Operations and Basis of Presentation      HTML     46K 
21: R9          Summary of Significant Accounting Policies          HTML    196K 
22: R10         Leases                                              HTML    249K 
23: R11         Revenue                                             HTML     80K 
24: R12         Acquisitions                                        HTML     45K 
25: R13         Earnings Per Share                                  HTML     96K 
26: R14         Other Expense, Net                                  HTML     90K 
27: R15         Income Taxes                                        HTML    303K 
28: R16         Goodwill and Intangible Assets                      HTML    144K 
29: R17         Accrued Liabilities                                 HTML     73K 
30: R18         Debt                                                HTML    135K 
31: R19         Cash, Cash Equivalents, and Marketable Debt         HTML    382K 
                Securities                                                       
32: R20         Employee Benefit Plans and Other Postretirement     HTML    731K 
                Benefits                                                         
33: R21         Asset Retirement Obligations                        HTML     72K 
34: R22         Share-Based Compensation                            HTML    230K 
35: R23         Derivative Instruments and Hedging Activities       HTML     59K 
36: R24         Stockholders' Equity                                HTML    170K 
37: R25         Concentrations of Risk                              HTML     49K 
38: R26         Transactions With Related Parties                   HTML     47K 
39: R27         Segment Information                                 HTML    407K 
40: R28         Commitments, Guarantees, Indemnifications, and      HTML     76K 
                Legal Proceedings                                                
41: R29         Summary of Significant Accounting Policies          HTML    219K 
                (Policies)                                                       
42: R30         Summary of Significant Accounting Policies          HTML    112K 
                (Tables)                                                         
43: R31         Leases (Tables)                                     HTML    250K 
44: R32         Revenue (Tables)                                    HTML     66K 
45: R33         Earnings Per Share (Tables)                         HTML     95K 
46: R34         Other Expense, Net (Tables)                         HTML     90K 
47: R35         Income Taxes (Tables)                               HTML    301K 
48: R36         Goodwill and Intangible Assets (Tables)             HTML    131K 
49: R37         Accrued Liabilities (Tables)                        HTML     72K 
50: R38         Debt (Tables)                                       HTML     92K 
51: R39         Cash, Cash Equivalents, and Marketable Debt         HTML    378K 
                Securities (Tables)                                              
52: R40         Employee Benefit Plans and Other Postretirement     HTML    718K 
                Benefits (Tables)                                                
53: R41         Asset Retirement Obligations (Tables)               HTML     68K 
54: R42         Share-Based Compensation (Tables)                   HTML    225K 
55: R43         Derivative Instruments and Hedging Activities       HTML     53K 
                (Tables)                                                         
56: R44         Stockholders' Equity (Tables)                       HTML    161K 
57: R45         Segment Information (Tables)                        HTML    397K 
58: R46         Commitments, Guarantees, Indemnifications, and      HTML     54K 
                Legal Proceedings (Tables)                                       
59: R47         Nature of Operations and Basis of Presentation -    HTML     43K 
                Additional Information (Details)                                 
60: R48         Summary of Significant Accounting Policies -        HTML    142K 
                Additional Information (Details)                                 
61: R49         Summary of Significant Accounting Policies -        HTML     48K 
                Components of Inventories (Details)                              
62: R50         Summary of Significant Accounting Policies -        HTML     58K 
                Property, Plant and Equipment (Details)                          
63: R51         Summary of Significant Accounting Policies -        HTML     61K 
                Estimated Useful Lives of Assets (Details)                       
64: R52         Leases - Additional Information (Details)           HTML     52K 
65: R53         Schedule of Supplemental Balance Sheet Information  HTML     46K 
                Related to Operating Leases (Details)                            
66: R54         Schedule of Supplemental Balance Sheet Information  HTML     62K 
                Related to Finance Leases (Details)                              
67: R55         Schedule of Weighted Average Remaining Lease Term   HTML     49K 
                and Weighted Average Discount Rates for Leases                   
                (Details)                                                        
68: R56         Components of Lease Expense (Details)               HTML     54K 
69: R57         Schedule of Supplemental Cash Flow Information      HTML     53K 
                Related to Leases (Details)                                      
70: R58         Schedule of Future Minimum Payments Under           HTML     80K 
                Operating and Finance Lease Liabilities (Details)                
71: R59         Revenue - Summary of Revenues Disaggregated by      HTML     50K 
                Product Line (Details)                                           
72: R60         Revenue - Additional Information (Details)          HTML     43K 
73: R61         Acquisitions (Additional Information) (Details)     HTML     61K 
74: R62         Earnings Per Share - Computation of Basic and       HTML     81K 
                Diluted Income Per Common Share (Details)                        
75: R63         Other Expense, Net - Components of Other Expense,   HTML     60K 
                Net (Details)                                                    
76: R64         Income Taxes - Components of Consolidated Income    HTML     66K 
                Tax Provision (Details)                                          
77: R65         Income Taxes - Summary of Effective Tax Rate        HTML     52K 
                (Details)                                                        
78: R66         Income Taxes - Summary of Effective Tax Rate        HTML     40K 
                (Parenthetical) (Details)                                        
79: R67         Income Taxes - Details of Scheduled Expiration      HTML     69K 
                Dates of Tax Effected Net Operating Loss (NOL) and               
                Other Tax Carryforwards (Details)                                
80: R68         Income Taxes - Deferred Income Tax Assets and       HTML     81K 
                Liabilities (Details)                                            
81: R69         Income Taxes - Additional Information (Details)     HTML     62K 
82: R70         Income Taxes - Summary of Changes Related to PCAs   HTML     52K 
                Gross Unrecognized Tax Benefits Excluding Interest               
                and Penalties (Details)                                          
83: R71         Goodwill and Intangible Assets -Goodwill -          HTML     56K 
                Additional Information (Details)                                 
84: R72         Goodwill and Intangible Assets - Goodwill           HTML     59K 
                (Details)                                                        
85: R73         Goodwill and Intangible Assets - Goodwill           HTML     43K 
                (Parenthetical) (Details)                                        
86: R74         Goodwill and Intangible Assets - Components of      HTML     57K 
                Intangible Assets (Details)                                      
87: R75         Goodwill and Intangible Assets - Components of      HTML     49K 
                Intangible Assets (Parenthetical) (Details)                      
88: R76         Goodwill and Intangible Assets - Intangible Assets  HTML     57K 
                - Additional Information (Details)                               
89: R77         Goodwill and Intangible Assets - Impairment         HTML     46K 
                Testing - Additional Information (Details)                       
90: R78         Accrued Liabilities - Components of Accrued         HTML     57K 
                Liabilities (Details)                                            
91: R79         Debt - Summary of Debt (Details)                    HTML     82K 
92: R80         Debt - Summary of Debt (Parenthetical) (Details)    HTML     83K 
93: R81         Debt - Additional Information (Details)             HTML    196K 
94: R82         Cash, Cash Equivalents, and Marketable Debt         HTML    101K 
                Securities - Schedule of Company's Cash and                      
                Available-For-Sale (AFS) Debt Securities by Major                
                Asset Category (Details)                                         
95: R83         Cash, Cash Equivalents, and Marketable Debt         HTML     49K 
                Securities - Additional Information (Details)                    
96: R84         Cash, Cash Equivalents, and Marketable Debt         HTML     63K 
                Securities - Schedule of Marketable Debt                         
                Securities in Continuous Loss Position (Details)                 
97: R85         Employee Benefit Plans and Other Postretirement     HTML    119K 
                Benefits - Change in Benefit Obligations and                     
                Change in Fair Value of Plan Assets Related to                   
                Pension and Postretirement Plans (Details)                       
98: R86         Employee Benefit Plans and Other Postretirement     HTML     91K 
                Benefits - Components of Net Periodic Benefit Cost               
                and Other Comprehensive (Income) Loss (Details)                  
99: R87         Employee Benefit Plans and Other Postretirement     HTML     56K 
                Benefits - Components of Net Periodic Benefit Cost               
                and Other Comprehensive (Income) Loss                            
                (Parenthetical) (Details)                                        
100: R88         Employee Benefit Plans and Other Postretirement     HTML     73K  
                Benefits - Additional Information (Details)                      
101: R89         Employee Benefit Plans and Other Postretirement     HTML     56K  
                Benefits - Schedule of Weighted-Average                          
                Assumptions Used to Determine Benefit Obligations                
                and Net Periodic Benefit Cost (Details)                          
102: R90         Employee Benefit Plans and Other Postretirement     HTML     47K  
                Benefits - Schedule of Assumed Health Care Cost                  
                Trend Rates for Postretirement Benefits (Details)                
103: R91         Employee Benefit Plans and Other Postretirement     HTML     56K  
                Benefits - Schedule of Pension Plan Asset                        
                Investments and Target Allocations (Details)                     
104: R92         Employee Benefit Plans and Other Postretirement     HTML    136K  
                Benefits - Schedule of Fair Value Measurements of                
                Plan Assets by Major Asset Category (Details)                    
105: R93         Employee Benefit Plans and Other Postretirement     HTML     44K  
                Benefits - Fair Value Measurements of Plan Assets                
                (Parenthetical) (Details)                                        
106: R94         Employee Benefit Plans and Other Postretirement     HTML     52K  
                Benefits - Summary of Changes in Pension Plans'                  
                Level 3 Assets (Details)                                         
107: R95         Employee Benefit Plans and Other Postretirement     HTML     53K  
                Benefits - Schedule of Estimated Benefit Payments                
                (Details)                                                        
108: R96         Asset Retirement Obligations - Changes to Asset     HTML     51K  
                Retirement Obligation (Details)                                  
109: R97         Asset Retirement Obligations - Changes to Asset     HTML     39K  
                Retirement Obligation (Parenthetical) (Details)                  
110: R98         Share-Based Compensation - Additional Information   HTML     62K  
                (Details)                                                        
111: R99         Share-Based Compensation - Summary of Restricted    HTML     74K  
                Stock and Performance Units Activity (Details)                   
112: R100        Share-Based Compensation - Summary of Restricted    HTML     49K  
                Stock and Performance Units Activity                             
                (Parenthetical) (Details)                                        
113: R101        Share-Based Compensation - Compensation Expense     HTML     50K  
                for Share-Based Awards (Details)                                 
114: R102        Share-Based Compensation - Unrecognized             HTML     48K  
                Compensation Expense for Share-Based Awards                      
                (Details)                                                        
115: R103        Derivative Instruments and Hedging Activities -     HTML     51K  
                Additional Information (Details)                                 
116: R104        Derivative Instruments and Hedging Activities -     HTML     42K  
                Impact of Derivative Instruments on Consolidated                 
                Statements of Income and Accumulated OCI (Details)               
117: R105        Stockholders' Equity - Additional Information       HTML     51K  
                (Details)                                                        
118: R106        Stockholders' Equity - Changes in Accumulated       HTML     71K  
                Other Comprehensive Income by Component (Details)                
119: R107        Stockholders' Equity - Reclassifications Out of     HTML     74K  
                Accumulated Other Comprehensive Income (Details)                 
120: R108        Concentrations of Risk - Additional Information     HTML     65K  
                (Details)                                                        
121: R109        Transactions With Related Parties - Additional      HTML     74K  
                Information (Details)                                            
122: R110        Segment Information - Additional Information        HTML     50K  
                (Details)                                                        
123: R111        Segment Information - Segment Sales to External     HTML     55K  
                Customers by Product Line (Details)                              
124: R112        Segment Information - Analysis of Operations by     HTML     99K  
                Reportable Segment (Details)                                     
125: R113        Segment Information - Analysis of Operations by     HTML    105K  
                Reportable Segment (Parenthetical) (Details)                     
126: R114        Commitments, Guarantees, Indemnifications, and      HTML     70K  
                Legal Proceedings - Additional Information                       
                (Details)                                                        
127: R115        Commitments, Guarantees, Indemnifications, and      HTML     53K  
                Legal Proceedings - Schedule of Purchase                         
                Commitments (Details)                                            
128: R116        Quarterly Results of Operations (Unaudited) -       HTML     79K  
                Summary of Quarterly Financial Data (Details)                    
129: R117        Quarterly Results of Operations (Unaudited) -       HTML     82K  
                Summary of Quarterly Financial Data                              
                (Parenthetical) (Details)                                        
132: XML         IDEA XML File -- Filing Summary                      XML    263K  
130: XML         XBRL Instance -- pkg-20211231_htm                    XML   8.02M  
131: EXCEL       IDEA Workbook of Financial Reports                  XLSX    196K  
11: EX-101.CAL  XBRL Calculations -- pkg-20211231_cal                XML    310K 
12: EX-101.DEF  XBRL Definitions -- pkg-20211231_def                 XML   1.32M 
10: EX-101.LAB  XBRL Labels -- pkg-20211231_lab                      XML   2.36M 
 9: EX-101.PRE  XBRL Presentations -- pkg-20211231_pre               XML   1.95M 
 8: EX-101.SCH  XBRL Schema -- pkg-20211231                          XSD    320K 
133: JSON        XBRL Instance as JSON Data -- MetaLinks              715±  1.13M  
134: ZIP         XBRL Zipped Folder -- 0000950170-22-001913-xbrl      Zip   1.23M

‘EX-101.DEF’ — XBRL Definitions — pkg-20211231_def

This Exhibit is an XBRL XML File.

<?xml version="1.0" encoding="windows-1252"?>

<link:linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">

<link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/all" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" xlink:type="simple"/>

<link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" xlink:type="simple"/>

<link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" xlink:type="simple"/>

<link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" xlink:type="simple"/>

<link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_StatementConsolidatedStatementsOfChangesInStockholdersEquity" xlink:href="pkg-20211231.xsd#Role_StatementConsolidatedStatementsOfChangesInStockholdersEquity" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureSummaryOfSignificantAccountingPoliciesAdditionalInformationDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureSummaryOfSignificantAccountingPoliciesAdditionalInformationDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureSummaryOfSignificantAccountingPoliciesPropertyPlantAndEquipmentDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureSummaryOfSignificantAccountingPoliciesPropertyPlantAndEquipmentDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureSummaryOfSignificantAccountingPoliciesEstimatedUsefulLivesOfAssetsDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureSummaryOfSignificantAccountingPoliciesEstimatedUsefulLivesOfAssetsDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureLeasesAdditionalInformationDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureLeasesAdditionalInformationDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureScheduleOfSupplementalBalanceSheetInformationRelatedToFinanceLeasesDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureScheduleOfSupplementalBalanceSheetInformationRelatedToFinanceLeasesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureRevenueSummaryOfRevenuesDisaggregatedByProductLineDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureRevenueSummaryOfRevenuesDisaggregatedByProductLineDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureRevenueAdditionalInformationDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureRevenueAdditionalInformationDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/DisclosureAcquisitionsAdditionalInformationDetails" xlink:href="pkg-20211231.xsd#DisclosureAcquisitionsAdditionalInformationDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureOtherExpenseNetComponentsOfOtherExpenseNetDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureOtherExpenseNetComponentsOfOtherExpenseNetDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureIncomeTaxesDetailsOfScheduledExpirationDatesOfTaxEffectedNetOperatingLossNOLAndOtherTaxCarryforwardsDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureIncomeTaxesDetailsOfScheduledExpirationDatesOfTaxEffectedNetOperatingLossNOLAndOtherTaxCarryforwardsDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureIncomeTaxesAdditionalInformationDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureIncomeTaxesAdditionalInformationDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureGoodwillAndIntangibleAssetsGoodwillAdditionalInformationDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureGoodwillAndIntangibleAssetsGoodwillAdditionalInformationDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureGoodwillAndIntangibleAssetsGoodwillDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureGoodwillAndIntangibleAssetsGoodwillDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureGoodwillAndIntangibleAssetsGoodwillParentheticalDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureGoodwillAndIntangibleAssetsGoodwillParentheticalDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureGoodwillAndIntangibleAssetsComponentsOfIntangibleAssetsDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureGoodwillAndIntangibleAssetsComponentsOfIntangibleAssetsDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureGoodwillAndIntangibleAssetsComponentsOfIntangibleAssetsParentheticalDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureGoodwillAndIntangibleAssetsComponentsOfIntangibleAssetsParentheticalDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureGoodwillAndIntangibleAssetsIntangibleAssetsAdditionalInformationDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureGoodwillAndIntangibleAssetsIntangibleAssetsAdditionalInformationDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureGoodwillAndIntangibleAssetsImpairmentTestingAdditionalInformationDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureGoodwillAndIntangibleAssetsImpairmentTestingAdditionalInformationDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureDebtSummaryOfDebtDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureDebtSummaryOfDebtDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureDebtSummaryOfDebtParentheticalDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureDebtSummaryOfDebtParentheticalDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureDebtAdditionalInformationDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureDebtAdditionalInformationDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureCashCashEquivalentsAndMarketableDebtSecuritiesScheduleOfCompanySCashAndAvailableForSaleAFSDebtSecuritiesByMajorAssetCategoryDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureCashCashEquivalentsAndMarketableDebtSecuritiesScheduleOfCompanySCashAndAvailableForSaleAFSDebtSecuritiesByMajorAssetCategoryDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureCashCashEquivalentsAndMarketableDebtSecuritiesAdditionalInformationDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureCashCashEquivalentsAndMarketableDebtSecuritiesAdditionalInformationDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureCashCashEquivalentsAndMarketableDebtSecuritiesScheduleOfMarketableDebtSecuritiesInContinuousLossPositionDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureCashCashEquivalentsAndMarketableDebtSecuritiesScheduleOfMarketableDebtSecuritiesInContinuousLossPositionDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureEmployeeBenefitPlansAndOtherPostretirementBenefitsChangeInBenefitObligationsAndChangeInFairValueOfPlanAssetsRelatedToPensionAndPostretirementPlansDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureEmployeeBenefitPlansAndOtherPostretirementBenefitsChangeInBenefitObligationsAndChangeInFairValueOfPlanAssetsRelatedToPensionAndPostretirementPlansDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureEmployeeBenefitPlansAndOtherPostretirementBenefitsComponentsOfNetPeriodicBenefitCostAndOtherComprehensiveIncomeLossDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureEmployeeBenefitPlansAndOtherPostretirementBenefitsComponentsOfNetPeriodicBenefitCostAndOtherComprehensiveIncomeLossDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureEmployeeBenefitPlansAndOtherPostretirementBenefitsComponentsOfNetPeriodicBenefitCostAndOtherComprehensiveIncomeLossParentheticalDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureEmployeeBenefitPlansAndOtherPostretirementBenefitsComponentsOfNetPeriodicBenefitCostAndOtherComprehensiveIncomeLossParentheticalDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureEmployeeBenefitPlansAndOtherPostretirementBenefitsAdditionalInformationDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureEmployeeBenefitPlansAndOtherPostretirementBenefitsAdditionalInformationDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureEmployeeBenefitPlansAndOtherPostretirementBenefitsScheduleOfWeightedAverageAssumptionsUsedToDetermineBenefitObligationsAndNetPeriodicBenefitCostDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureEmployeeBenefitPlansAndOtherPostretirementBenefitsScheduleOfWeightedAverageAssumptionsUsedToDetermineBenefitObligationsAndNetPeriodicBenefitCostDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.packagingcorp.com/20211231/taxonomy/role/Role_DisclosureEmployeeBenefitPlansAndOtherPostretirementBenefitsScheduleOfAssumedHealthCareCostTrendRatesForPostretirementBenefitsDetails" xlink:href="pkg-20211231.xsd#Role_DisclosureEmployeeBenefitPlansAndOtherPostretirementBenefitsScheduleOfAssumedHealthCareCostTrendRatesForPostretirementBenefitsDetails" xlink:type="simple"/>

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