v3.26.1
Subsequent Events
9 Months Ended
Jun. 30, 2026
Subsequent Event  
Subsequent Events

16.          Subsequent Events

On July 29, 2026, the trustees of the Modcomp Limited Retirement and Death Benefit Plan entered into a buy-out agreement with Just Retirement Limited, terminating the group buy-in insurance policy and replacing it with individual buy-out policies for each plan member. The trustees assigned these policies directly to the members, thereby discharging the Plan's obligations to those members. All necessary legal, regulatory, and tax requirements were confirmed as satisfied. The insurer's liability is now limited to the benefits specified in the individual policies, and the Plan has no further obligation to the affected members.