The following is a reconciliation of net assets available for benefits per the financial statements as of December 31 to the Form 5500 ($ in millions):


	2025		2024
Net assets available for benefits per the financial statements	$	7,085.1	$	6,464.2
Loans with no post-default payment activity that are deemed distributions	(1.9)		(2.0)

Net assets available for benefits per the Form 5500	$	7,083.2	$	6,462.2

The following is a reconciliation of the net increase prior to plan transfers per the financial statements to net income per the Form 5500 for the year ended December 31, 2025 ($ in millions):


Net increase in assets available for benefits prior to plan transfers per the financial statements	$	603.1

Payments received post-default	0.1
Loan defaults previously deemed distributed that reached a distributable event	0.2

Interest payments on loans deemed distributed that have had no post-default payment activity	(0.2)
Deemed distributions	(0.1)
Net income per the Form 5500	$	603.1