v3.26.1
Interest in Brunswick Corporation Master Trust
 12 Months Ended
Dec. 31, 2025
EBP 154  
EBP, Master Trust [Line Items]  
Interest in Brunswick Corporation Master Trust Interest in Brunswick Corporation Master Trust
 
The Master Trust agreement includes Separately Managed Accounts (SMAs) which hold certain investment assets of both the Plan and the Brunswick Rewards Plan. An SMA is an investment account composed of individually selected securities—such as stocks, mutual funds, and collective trusts, which are all selected and managed by the designated investment manager per the mandate of their fund. Certain investment options offered to participants are structured as SMAs and are held within the Master Trust. Each participating plan has a divided interest in the Master Trust. Plan investments and investment income reported in the Plan’s financial statements include the Plan’s interest in the Master Trust's net assets and investment gains and losses.

The net assets in the Master Trust and the Plan's interest in the Master Trust as of December 31, 2025 and December 31, 2024 are as follows:
2025
Master TrustPlan's Interest in Master Trust
US All Cap Equity Fund
Common stock$131,032,167 $10,638,503 
Mutual funds138,322,277 11,230,387 
Collective trusts2,334,620 189,548 
Total US All Cap Equity Fund271,689,064 22,058,438 
Brunswick ESOP Company Stock Fund39,945,389 7,567,265 
Total investments $311,634,453 $29,625,703 

2024
Master TrustPlan's Interest in Master Trust
US All Cap Equity Fund
Common stock$135,778,951 $11,463,952 
Mutual funds132,003,915 11,145,222 
Collective trusts973,903 82,227 
Total US All Cap Equity Fund268,756,769 22,691,401 
Brunswick ESOP Company Stock Fund33,797,147 6,471,937 
Total investments $302,553,916 $29,163,338 
The net appreciation in fair value of investments and investment income for the Master Trust for the year ended December 31, 2025 are as follows:

Net appreciation in fair value of investments$41,509,437 
Interest and dividend income2,962,634 
Total$44,472,071 
EBP 170  
EBP, Master Trust [Line Items]  
Interest in Brunswick Corporation Master Trust Interest in Brunswick Corporation Master Trust
The Master Trust agreement includes Separately Managed Accounts (SMAs) which hold certain investment assets of both the Plan and the Brunswick Retirement Savings Plan. An SMA is an investment account composed of individually selected securities—such as stocks, mutual funds, and collective trusts, which are all selected and managed by the designated investment manager per the mandate of their fund. Certain investment options offered to participants are structured as SMAs and are held within the Master Trust. Each participating plan has a divided interest in the Master Trust. Plan investments and investment income reported in the Plan’s financial statements include the Plan’s interest in the Master Trust's net assets and investment gains and losses.

The net assets in the Master Trust and the Plan's interest in the Master Trust as of December 31, 2025 and December 31, 2024 are as follows:
2025
Master TrustPlan's Interest in Master Trust
US All Cap Equity Fund
Common stock$131,032,167 $120,393,665 
Mutual funds138,322,277 127,091,890 
Collective trusts2,334,620 2,145,071 
Total US All Cap Equity Fund271,689,064 249,630,626 
Brunswick ESOP Company Stock Fund39,945,389 32,378,124 
Total investments $311,634,453 $282,008,750 

2024
Master TrustPlan's Interest in Master Trust
US All Cap Equity Fund
Common stock$135,778,951 $124,314,999 
Mutual funds132,003,915 120,858,693 
Collective trusts973,903 891,676 
Total US All Cap Equity Fund268,756,769 246,065,368 
Brunswick ESOP Company Stock Fund33,797,147 27,325,210 
Total investments $302,553,916 $273,390,578 
The net appreciation in fair value of investments and investment income for the Master Trust for the year ended December 31, 2025 are as follows:

Net appreciation in fair value of investments$41,509,437 
Interest and dividend income2,962,634 
Total$44,472,071