The following table sets forth by level within the fair value hierarchy, the Plan’s investments at fair value as of December 31, 2025:


Asset Category	Level 1		Level 2		Level 3		Total
Rayonier Advanced Materials Inc. Common Stock	$	545,884	$	—	$	—	$	545,884
Mutual Funds and Money Market Funds	4,434,967		—		—		4,434,967
Total assets in the fair value hierarchy	$	4,980,851	$	—	$	—	4,980,851
Collective Trusts(a)							13,601,502
Investments at Fair Value							$	18,582,353

The following table sets forth by level within the fair value hierarchy, the Plan’s investments at fair value as of December 31, 2024:


Asset Category	Level 1		Level 2		Level 3		Total
Rayonier Advanced Materials Inc. Common Stock	$	832,759	$	—	$	—	$	832,759
Mutual Funds and Money Market Funds	14,788,972		—		—		14,788,972
Total assets in the fair value hierarchy	$	15,621,731	$	—	$	—	15,621,731
Collective Trusts(a)							663,388
Investments at Fair Value							$	16,285,119

(a) Certain investments that are measured at fair value using the NAV per share practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the Statements of Net Assets Available for Benefits.

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-3

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (j)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 14: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 205
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6A-04(2)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477804/962-205-S99-1

Reference 16: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (k)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 17: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 18: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 19: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 20: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 21: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477509/962-325-45-5

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 205
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6A-02(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477804/962-205-S99-1

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

+ Details

- Definition

Tabular disclosure of fair value of investment held by employee stock purchase, saving, or similar plan (employee benefit plan (EBP)), including, but not limited to, fair value measured at net asset value per share as practical expedient (NAV).

+ References

+ Details