| EBP, Reconciliation of Financial Statement to Form 5500 |
The following is a reconciliation of net assets available for benefits as reported in the financial statements to the Form 5500: | | | | | | | | | | | | | | | | | | December 31 | | | | 2025 | | 2024 | | Net assets available for benefits as reported in financial statements | | $ | 12,749,176,127 | | | $ | 11,685,159,613 | | | Loans deemed as distribution for financial statements reporting purposes | | — | | | 24,587,250 | | | Deemed distributions during the year for Form 5500 purposes | | — | | | (24,225,939) | | | Net assets available for benefits as reported in Form 5500 | | $ | 12,749,176,127 | | | $ | 11,685,520,924 | |
The following is a reconciliation of benefits paid to participants as reported in the financial statements to the Form 5500 for the year ended December 31, 2025: | | | | | | Benefits paid to participants as reported in the financial statements
| $ | 1,307,480,831 | | | Corrective distributions for 2024 non-discrimination testing | (18,637) | | | Benefits paid to participants as reported in the Form 5500 | $ | 1,307,462,194 | |
The following is a reconciliation of notes receivable from participants as reported in the financial statements to the Form 5500: | | | | | | | | | | | | | | | | | | December 31 | | | 2025 | | 2024 | | Notes receivable from participants per financial statements | | $ | 146,091,270 | | | $ | 125,855,112 | | | Loans deemed as distribution for the purpose of financial statements | | — | | | 24,587,250 | | | Deemed distributions during the year for Form 5500 purposes | | — | | | (24,225,939) | | | Notes receivable from participants per Form 5500 | | $ | 146,091,270 | | | $ | 126,216,423 | |
The following is a reconciliation of the change in net assets available for benefits as reported in the financial statements to the Form 5500 for the year ended December 31, 2025:
| | | | | | | Net increase in net assets available for benefits as reported in the financial statements | $ | 1,064,016,514 | | | Change in loans deemed as distribution for financial statements reporting purposes | (24,587,250) | | | Change in loans deemed as distribution for Form 5500 purposes | 24,225,939 | | | Net increase in net assets available for benefits as reported in the Form 5500 | $ | 1,063,655,203 | |
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