PARTIES-IN-INTEREST TRANSACTIONS |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| EBP 025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| EBP, Related Party and Party-in-Interest Transactions [Line Items] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| PARTIES-IN-INTEREST TRANSACTIONS | PARTIES-IN-INTEREST TRANSACTIONS Party-in-interest transactions include those with the Company, fiduciaries, or any person who provides services to the Plan. Expenses paid to parties-in-interest aggregated $467,304 and $391,602 for December 31, 2025 and 2024, respectively. The vast majority of parties-in-interest fees were paid to the Plan trustees. The Company provides certain administrative services at no cost to the Plan. Cash dividends on L&P common stock of $344,424 and $1,118,711 were recorded for the years ended December 31, 2025 and 2024, respectively. NOTE D – PARTIES-IN-INTEREST TRANSACTIONS – CONTINUED The following table sets forth assets associated with parties-in-interest as of December 31, 2025 and 2024:
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