Company: VSAT
Filing Date: 2025-09-25
Form Type: 11-K
Source: 0001193125-25-217139
Chunk: 11

Company: VIASAT INC
Filing Date: 2025-09-25
Form: 11-K
Chunk 11
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 No events are probable of occurring that might limit the ability of the Plan to transact at contract value with the contract issuer as that would limit the ability of the Plan to transact at contract value with the participants.

5. Party-In-Interest Transactions A party-in-interest is defined as a fiduciary or employee of the Plan, any person who provides service to the Plan, an employer whose employees are covered by the Plan, an employee organization whose members are covered by the Plan, a person who owns 50% or more of such an employer or employee organization, or a relative of such persons mentioned. Certain Plan investment options are offered by affiliates of Empower, the trustee of the Plan. Additionally, certain investment fees are paid by the trustee and are reflected in the investment income (loss) for the year. The Plan also issues loans to participants that are secured by the vested balance in the participants’ accounts. As such, these transactions qualify as party-in-interest transactions, which are exempt from the prohibited transaction rules. In addition, the Plan sponsor, Viasat, Inc., is a party-in-interest.

6. Tax Status The Plan is a non-standardized prototype plan document designed by Empower, which received its latest IRS opinion letter dated November 14, 2022 stating that the prototype plan document complied with the applicable law. Management believes the Plan, as amended, which continues to use that prototype document, has been designed and continues to be operated in compliance with the applicable requirements of the Code and thus is exempt from federal income taxes under the provisions of Section 401(a) of the Code. Assuming it meets certain initial and ongoing requirements, the Plan is generally exempt from federal and state income taxes. However, GAAP requires the Plan administrator to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan administrator analyzed the tax positions taken by the Plan, and concluded that as of March 31, 2025, there were no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax period s in progress.

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VIASAT, INC. 401(k)PROFIT SHARING PLAN

(Plan Number001, Sponsor EIN Number33-0174996