v3.26.1
Fair Value of Plan Assets (Tables) - EBP 001
12 Months Ended
Dec. 31, 2025
EBP, Investment, Fair Value and NAV [Line Items]  
Summary of Fair Value Measurements of Assets Recognized

The following table presents the fair value measurements of assets recognized in the accompanying statements of net assets available for benefits measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fall at December 31, 2025 and 2024.

 

 

Fair Value Measurements Using

 

 

 

 

 

Quoted Prices

 

 

 

 

 

 

 

 

 

 

 

in Active

 

 

Significant

 

 

 

 

 

 

 

 

Markets for

 

 

Other

 

 

Significant

 

 

 

 

 

Identical

 

 

Observable

 

 

Unobservable

 

 

 

 

 

Assets

 

 

Inputs

 

 

Inputs

 

 

Fair Value

 

 

(Level 1)

 

 

(Level 2)

 

 

(Level 3)

 

December 31, 2025

 

 

 

 

 

 

 

 

 

 

 

Money market mutual fund

$

739,709

 

 

$

739,709

 

 

$

 

 

$

 

Mutual funds

 

70,796,928

 

 

 

25,189,529

 

 

 

45,607,399

 

 

 

 

Common collective trusts

 

2,443,134

 

 

 

 

 

 

2,443,134

 

 

 

 

Company common stock

 

105,317,304

 

 

 

 

 

 

 

 

 

105,317,304

 

December 31, 2024

 

 

 

 

 

 

 

 

 

 

 

Money market mutual fund

$

6,422,614

 

 

$

6,422,614

 

 

$

 

 

$

 

Mutual funds

 

59,007,276

 

 

 

20,673,323

 

 

 

38,333,953

 

 

 

 

Common collective trusts

 

3,076,089

 

 

 

 

 

 

3,076,089

 

 

 

 

Company common stock

 

95,252,916

 

 

 

 

 

 

 

 

 

95,252,916

 

Summary of Reconciliation of Beginning and Ending Balances of Recurring Fair Value Measurements Recognized

The following is a reconciliation of the beginning and ending balances of recurring fair value measurements recognized in the accompanying statements of net assets available for benefits using significant unobservable (Level 3) inputs.

 

 

BancPlus Corporation Common Stock

 

 

2025

 

 

2024

 

Balance, January 1

$

95,252,916

 

 

$

84,997,575

 

Purchases

 

1,358,583

 

 

 

1,364,527

 

Distributions

 

(1,393,837

)

 

 

(1,220,359

)

Shares acquired by Plan Sponsor

 

(4,793,225

)

 

 

 

Unrealized gain

 

14,892,867

 

 

 

10,111,173

 

Balance, December 31

$

105,317,304

 

 

$

95,252,916