On the smallest trees with the same restricted $U$-polynomial and the rooted $U$-polynomial

In this article, we construct explicit examples of pairs of non-isomorphic trees with the same restricted $U$-polynomial for every $k$; by this we mean that the polynomials agree on terms with degree at most $k+1$. The main tool for this construction is a generalization of the $U$-polynomial to rooted graphs, which we introduce and study in this article. Most notably we show that rooted trees can be reconstructed from its rooted $U$-polynomial.