Company: CODI-PB
Filing Date: 2025-12-08
Form Type: 10-K/A
Source: 0001345126-25-000078
Chunk: 294

Company: Compass Diversified Holdings
Filing Date: 2025-12-08
Form: 10-K/A
Chunk 294
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 the current level of expected long-term returns for the plan assets, as well as the current and expected allocation of assets when developing its expected long-term rate of return on assets assumption. The assumptions used for the plan are based upon customary rates and practices for the location of the Company.

Arnold expects to contribute approximately $ 0.6million to the defined benefit plan in 2025.

The following presents the benefit payments which are expected to be paid for the plan in each year indicated ( in thousands ):

| 2025       |     | $ |   640 |
| 2026       |     |   |   793 |
| 2027       |     |   |   850 |
| 2028       |     |   |   964 |
| 2029       |     |   |   607 |
| Thereafter |     |   | 4,363 |
|            |     | $ | 8,217 |

Asset management objectives include maintaining an adequate level of diversification to reduce interest rate and market risk and providing adequate liquidity to meet immediate and future benefit payment requirements.

The assets of the plan are reinsured in their entirety with Swiss Life Ltd. (“Swiss Life”) within the framework of the corresponding contracts with Swiss Life Collective BVG Foundation and Swiss Life Complementary Foundation. The assets are guaranteed by the insurance company and pooled with the assets of other participating employers. The allocation of pension plan assets by category in Swiss Life’s group life portfolio is as follows at December 31, 2024:

| Fixed income bonds and securities |     |  59 | % |
| Real estate                       |     |  25 | % |
| Equities and investment funds     |     |  15 | % |
| Other investments                 |     |   1 | % |
|                                   |     | 100 | % |

The plan assets are pooled with assets of other participating employers and are not separable; therefore the fair values of the pension plan assets at December 31, 2024 and 2023 were considered Level 3.

#### Note K — Stockholders' Equity
Trust Common Shares

The Trust is authorized to issue 500,000,000Trust common shares and the LLC is authorized to issue a corresponding number of LLC interests. The Company will, at all times, have the identical number of LLC interests outstanding as Trust shares. Each Trust share represents an undivided beneficial interest in the Trust, and each Trust share is entitled to one vote per share