Note 6 - Related Party and Party-In-Interest Transactions |
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Dec. 31, 2025 | ||||||||||||||||||||||||||||||||||||||||||||||
| EBP 95-3520374 001 [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
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| EBP, Related Party and Party-in-Interest Transactions [Text Block] |
NOTE 6 – RELATED PARTY AND PARTY-IN-INTEREST TRANSACTIONS
At December 31, 2025 and 2024, the Plan's investments in Plumas Bancorp common stock (a related party) are as follows:
Dividends of $118,601 were paid by Plumas Bancorp to the Plan during the year ended December 31, 2025. Net depreciation in fair value of Plumas Bancorp stock totaled $248,941 during 2025.
Certain Plan investments are managed by Principal. Principal is the trustee as defined by the Plan and, therefore, these transactions qualify as party-in-interest transactions. Fees paid by the Plan for investment management services totaled approximately $64,000 for the year ended December 31, 2025. Notes receivable from participants also reflect party-in-interest transactions. |
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