Company: NPO
Filing Date: 2025-06-27
Form Type: 11-K
Source: 0001140361-25-023910
Chunk: 9

Company: Enpro Inc.
Filing Date: 2025-06-27
Form: 11-K
Chunk 9
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 Plan has not received a determination letter specific to the Plan itself; however, the Plan’s management and tax counsel believe that the Plan was designed and was being operated in compliance with the applicable requirements of the IRC and, therefore, that the Plan is qualified and the related trust is tax exempt. GAAP requires management to evaluate tax positions taken by the Plan and recognize a tax liability if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. Management has analyzed the tax positions taken by the Plan, and has concluded that as of December 31, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits of any tax periods in progress.

| 7. | RISKS AND UNCERTAINTIES |

The Plan invests in various investment securities. Investment securities are exposed to various risks such as interest rate, market, and credit risks. Due to the level of risk associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect participants’ account balances and the amounts reported in the statements of net assets available for benefits.

| 8. | PROHIBITED TRANSACTIONS |

During the year ended December 31, 2023, the Employer made remittances of participant contributions and loan repayments totaling $333,487 that were in excess of the time period prescribed by the Department of Labor’s Rules and Regulations. The delay in remitting the contributions was due to an administrative error. Management is in the process of correcting the delinquent contributions. 10 ENPRO INDUSTRIES, INC. RETIREMENT SAVINGS PLAN SCHEDULE H, LINE 4a – SCHEDULE OF DELINQUENT PARTICIPANT CONTRIBUTIONS FOR THE YEAR ENDED DECEMBER 31, 2024 EIN: 01-0573945 – PLAN NUMBER: 004

|      |     | Participant         
 Contributions       
 Transferred Late to 
 Plan                
 Check Here If Late  
 Participant Loan    
 Payments are        
 IncludedX           |         |     | Total that Constitutes Nonexempt Prohibited Transactions 
 Contributions Not                                        
 Corrected                                                |   |     | Contributions 
 Corrected     
 Outside VFCP  |   |     | Contributions      
 Pending Correction 
 in