Company: LPX
Filing Date: 2025-06-26
Form Type: 11-K
Source: 0000060519-25-000023
Chunk: 10

Company: LOUISIANA-PACIFIC CORP
Filing Date: 2025-06-26
Form: 11-K
Chunk 10
---
 notes receivable from participants. Therefore, these transactions qualify as exempt party-in-interest transactions.

At December 31, 2024 and 2023, the Plan held 440,523 and 550,146 shares, respectively, of LP common stock, the sponsoring employer, with a fair value of $45,616 and $38,967, respectively. During the years ended December 31, 2024 and 2023, there was dividend

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income from LP common stock of $512 and $547, respectively.

#### 7. FEDERAL INCOME TAX STATUS
The Plan was amended on January 1, 2022, to adopt a prototype non-standardized Plan document sponsored by T. Rowe Price, who received an opinion letter from the IRS dated August 2020, which states that the prototype plan is qualified under the appropriate sections of the IRC. The Plan Administrator believes that the Plan is currently designed and being operated in compliance with the applicable requirements of the IRC. Therefore, the Plan Administrator believes the Plan continues to be qualified.

The Plan Administrator has analyzed the tax positions taken by the Plan and has concluded that there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability or asset or disclosure in the financial statements as of December 31, 2024 and 2023. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

#### 8. SUBSEQUENT EVENTS
Plan management has evaluated events and transactions that occurred between December 31, 2024, and the report date for possible recognition or disclosure in the financial statements.

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SUPPLEMENTAL SCHEDULE</div>

| LOUISIANA-PACIFIC 401(k) AND PROFIT SHARING PLAN             
 EMPLOYER IDENTIFICATION NUMBER: 93-0609074 PLAN NUMBER: 040  
 FORM 5500, SCHEDULE H, PART IV, LINE 4i — SCHEDULE OF ASSETS 
 (HELD AT END OF YEAR)                                        
 AS OF DECEMBER 31, 2024                                      
 Dollar amounts in thousands                                  
 (a)                                                          |     | (b) Identity of Issue                       |     | (c) Description of Investment                                                                              |     | (d) Cost ** |       |     | (e) Current Value |         |
|:-------------------------------------------------------------|:----|:--------------------------------------------|:----|:------------------------------------------------------------------------------------------------