Company: NOC
Filing Date: 2025-06-10
Form Type: 11-K
Source: 0001133421-25-000044
Chunk: 12

Company: NORTHROP GRUMMAN CORP /DE/
Filing Date: 2025-06-10
Form: 11-K
Chunk 12
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 Plan termination, Plan participants would continue to be fully vested in their accounts.

#### 9. FEDERAL INCOME TAX STATUS
The Plan obtained its latest determination letter dated December 16, 2015, in which the IRS determined that the Plan’s terms at the time of the determination letter application were in compliance with applicable sections of the Code and, therefore, is exempt from taxation. In December 2016, the IRS began publishing a Required Amendments List for individually designed plans which specifies changes in qualification requirements. The list is published annually and requires plans to be amended for each item on the list, as applicable, to retain its tax-exempt status. Management believes the Plan and related trust are currently designed, have been amended, and are being operated in compliance with the applicable requirements of the Code. Therefore, no provision for income taxes has been included in the Plan’s financial statements.

10. RECONCILIATION OF FINANCIAL STATEMENTS TO FORM 5500

A reconciliation of net assets available for benefits per the financial statements to Form 5500 is as follows:

|                                                                | $ in thousands | December 31 |    2024 |     |   |    2023 |
|:---------------------------------------------------------------|:---------------|:------------|--------:|:----|:--|--------:|
| Net assets available for benefits per the financial statements |                | $           | 487,644 |     | $ | 489,004 |
| Less amounts allocated to withdrawing participants             |                |             |     -75 |     |   |       — |
| Net assets available for benefits per Form 5500                |                | $           | 487,569 |     | $ | 489,004 |

A reconciliation of benefits paid to participants per the financial statements to Form 5500 for the year ended December 31, 2024, is as follows:

| $ in thousands                                                          
 Benefits paid to participants per the financial statements              
 Add amounts allocated to withdrawing participants at December 31, 2024  
 Less amounts allocated to withdrawing participants at December 31, 2023 |     |   | 60,140 
     75 
      — |
|:------------------------------------------------------------------------|:----|:--|-------:|
| Benefits paid to participants per Form 5500                             |     | $ | 60,215 |

Amounts allocated to withdrawing participants are recorded on Form 5500 for benefit claims that have been processed and approved for payment prior to December 31,