Company: CI
Filing Date: 2025-06-27
Form Type: 11-K
Source: 0001739940-25-000024
Chunk: 9

Company: Cigna Group
Filing Date: 2025-06-27
Form: 11-K
Chunk 9
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Contributions

Contributions from Plan participants and the matching contributions from the employer are recorded in the year they are withheld.

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#### THE CIGNA GROUP 401(k) PLAN

### NOTES TO THE FINANCIAL STATEMENTS
Notes Receivable from Participants

Notes receivable from participants are measured at their unpaid principal balance plus any accrued but unpaid interest. Delinquent participant loans are recorded as distributions based on the terms of the Plan document.

Payment of Benefits

Benefits are recorded when paid.

#### Note 3 – Plan Amendments
Effective January 1, 2024, the provisions of the Plan relating to required minimum distributions (“RMDs”) were updated to eliminate the pre-death distribution requirements for Roth contributions.

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#### THE CIGNA GROUP 401(k) PLAN

### NOTES TO THE FINANCIAL STATEMENTS

#### Note 4 – Fair Value Measurements
Accounting Standards Codification 820, Fair Value Measurements and Disclosures, provides a framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value, as follows: Level 1, which refers to securities valued using unadjusted quoted prices from active markets for identical assets; Level 2, which refers to securities not traded on an active market but for which observable market inputs are readily available; and Level 3, which refers to securities valued based on significant unobservable inputs. Assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement.

Financial Assets Carried at Fair Value

The following table provides information as of December 31, 2024 and 2023 about the Plan’s financial assets carried at fair value on a recurring basis.

| 2024                       
 (In thousands)             
 Assets at fair value:      |     | Quoted Prices in Active Markets for Identical Assets 
 (Level 1)                                            |           |     | Significant Other Observable Inputs 
 (Level 2)                           |           |     | Total |            |
|:---------------------------|:----|:-----------------------------------------------------|----------:|:----|:------------------------------------|----------:|:----|:------|-----------:|
| Common stock               |     | $                                                    |   885,305 |     | $                                   |         — |     | $     |    885,305 |
| Pooled separate accounts:  |     |                                                      |           |