Exempt Party-In-Interest and Related Party Transactions |
12 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | ||||||||||||||||||||||||||||||||||||||||||||||
| Community Trust Bancorp, Inc. Employee Stock Ownership Plan [Member] | ||||||||||||||||||||||||||||||||||||||||||||||
| Exempt Party-In-Interest and Related Party Transactions [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||
| Exempt Party-In-Interest and Related Party Transactions |
6. Exempt Party-In-Interest and Related Party Transactions
Parties-in-interest are defined under Department of Labor regulations as any fiduciary of the Plan, any party rendering service to the Plan, any employer whose employees are covered by the Plan, and certain others. All amounts contributed to the Plan are forwarded to the custodians. Professional fees for the administration and audit of the Plan, investment of assets, and trustee services are paid by CTBI. During the years ended December 31, 2025 and 2024, the Plan received dividend income of $1,492,256 and $1,436,528, respectively. Assets acquired net of income earned in 2025 were $2,344,029 while assets disposed totaled $3,172,334. In 2024, assets acquired net of income earned were $1,849,549 with assets disposed totaling $3,881,334.
The Plan held the following party-in-interest investments (at fair value) at December 31:
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