Company: SOJE
Filing Date: 2025-06-27
Form Type: 11-K
Source: 0000092122-25-000064
Chunk: 8

Company: SOUTHERN CO
Filing Date: 2025-06-27
Form: 11-K
Chunk 8
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 |     |         |            |     |       |               |
| Common Collective Trusts (1)(2) |     |         |               |     |         |            |     |       | 4,769,937,789 |
| Total Investments at Fair Value |     |         |               |     |         |            |     | $     | 8,264,410,461 |

(1) Certain investments measured at NAV per unit (or its equivalent) have not been classified in the fair value hierarchy. The fair value amounts presented are intended to permit reconciliation of the fair value hierarchy to the statement of net assets available for benefits.

(2) Measured using the NAV per unit (or its equivalent) as a practical expedient and held in a fund that files a Form 5500, Annual Return/Report of Employee Benefit Plan, as a direct filing entity.

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#### Southern Company Employee Savings Plan

### Notes to Financial Statements

#### 4. Income Tax Status
The Internal Revenue Service (the “IRS”) has determined and informed the Plan Sponsor by a letter dated September 23, 2015 that the Plan and related trust were designed in accordance with the applicable regulations of the IRC. Although the Plan has been amended since receiving the determination letter, the Plan Sponsor and the Committee believe that the Plan is currently designed and operated in compliance with the applicable requirements of the IRC, and the Plan and related trust continue to be tax-exempt.

GAAP requires plan management to evaluate tax positions taken by the Plan and recognize a tax liability if the Plan has taken an uncertain position which is more likely than not would not be sustained upon examination by the IRS. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

5. Related-Party and Party-In-Interest Transactions

Certain Plan investments are units of common collective trust funds managed by BlackRock, Inc., a company in which the Trustee holds a substantial but not majority ownership interest and, therefore, these transactions qualify as a party-in-interest transactions. In addition, the Plan paid fees to the recordkeeper and the Trustee which are included in administrative fees in the statement of changes in benefits. These fees also qualify as party-in-interest transactions.

At December 31, 2024 and 2023, the Plan held 37,230,479 and 40,127,239 shares, respectively, of common stock of the Company at a fair value