The following is a reconciliation of our end of period cash, cash equivalents, restricted cash and fiduciary cash balances as presented in the consolidated statement of cash flows for the nine-month periods ended September 30, 2026 and 2025 (in millions):


	September 30,
	2026		2025
Cash and cash equivalents - non-restricted cash	$	935	$	1,165
Cash and cash equivalents - restricted cash	278		234
Total cash and cash equivalents	1,213		1,399
Fiduciary cash	7,596		6,941
Total cash, cash equivalents, restricted cash and fiduciary cash	$	8,809	$	8,340

Total cash and cash equivalents, restricted cash and fiduciary cash at September 30, 2026 and September 30, 2025, include $3,241 million and $2,256 million, respectively, of income earning money market accounts. The dividend income on money market accounts was recorded in interest income, premium finance and other income in our consolidated statement of earnings, which decreased $350 million during the nine-month period ended September 30, 2026 to $297 million for the period ended September 30, 2026 compared to $647 million for the period ended September 30, 2025.

We have a qualified contributory savings and thrift 401(k) plan covering the majority of our domestic employees. For eligible employees who have met the plan’s age and service requirements to receive matching contributions, we historically have matched 100% of pretax and Roth elective deferrals up to a maximum of 5.0% of eligible compensation, subject to federal limits on plan contributions and not in excess of the maximum amount deductible for federal income tax purposes. Beginning in 2021, the amount matched by the Company will be discretionary and annually determined by management. Employees must be employed and eligible for the plan on the last day of the plan year to receive a matching contribution, subject to certain exceptions enumerated in the plan document. Matching contributions are subject to a five-year graduated vesting schedule and can be funded in cash or the common stock of the Company. We expensed (net of plan forfeitures) $126 million and $87 million related to the plan in the nine-month periods ended September 30, 2026 and 2025,

respectively. During 2025, our management authorized the 5.0% employer matching contribution on eligible compensation to the 401(k) plan for the 2025 plan year to be funded with our common stock, which was funded in February 2026. During 2024, our management authorized the 5.0% employer matching contribution on eligible compensation to the 401(k) plan for the 2024 plan year to be funded with our common stock, which was funded in February 2025.

In 2025, we initiated a process to fully terminate our defined pension benefit plan. In fourth quarter 2025, substantially all of the future obligations under the plan were settled through a combination of lump sum payments to eligible, electing participants and a transfer of the remaining liability through the purchase of a group annuity contract to a highly-rated third-party insurance company. As of December 31, 2025, the only remaining obligations were payments to the Pension Benefit Guaranty Corporation (which we refer to as PBGC) for missing participants and the distribution of the surplus assets to plan participants. In fourth quarter 2025, we recognized a non-cash, pretax loss of approximately $(16) million to operating expense in the consolidated statement of earnings that was offset by an approximate $12 million adjustment to consolidated statement of comprehensive earnings and a $4 million reversal of a deferred tax asset. In second quarter 2026, we completed the termination process related to our defined pension benefit plan and recognized a non-cash, pretax loss of approximately $(17) million to operating expense in the consolidated statement of earnings. We did not make any additional funding to the plan related to this plan termination process.