Company: LGN
Filing Date: 2025-09-02
Form Type: S-1/A
Source: 0001193125-25-193346
Chunk: 324

Company: Legence Corp.
Filing Date: 2025-09-02
Form: S-1/A
Chunk 324
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| Electrical Workers Local 26 Pension Trust Fund           |     |                                            2022 |
| U.A. Local No. 393 Pension Plan                          |     |                                   2023 and 2022 |
| U.A. Local No. 467 Defined Benefit Plan                  |     |                                   2023 and 2022 |
| Northern CA Pipe Trades Pension Plan                     |     |                                            2022 |
| Sheet Metal Workers Pension Plan of Northern CA          |     |                                   2023 and 2022 |

F-55

Legence Holdings LLC and Subsidiaries Notes to Consolidated Financial Statements There were no pension contributions for the year ended December 31, 2024 related to the businesses acquired during 2024. Pension contributions for the year ended December 31, 2023 include $4.6 million related to businesses acquired during 2023, primarily A.O. Reed. In the event of the termination of a multiemployer plan or a withdrawal from a multiemployer pension plan, the Company could incur material liabilities under applicable law. Union Benefits:Additionally, the Company is required to make contributions to various unions for health, welfare, retirement and other benefits on behalf of employees covered by collective bargaining agreements. Contributions were $103.9 million, $110.9 million and $86.5 million for the years ended December 31, 2024, 2023 and 2022, respectively. There were no union benefit contributions for the year ended December 31, 2024 related to businesses acquired during 2024. Union benefit contributions for the year ended December 31, 2023 include $7.4 million related to businesses acquired during 2023, primarily A.O. Reed. Total pension and union benefit contributions correspond to the number of union employees employed, and the amount may vary depending on the number and location of ongoing projects at a given time and the need for union resources related to those projects. Defined Contribution Plans:The Company also offers a 401(k) defined contribution plan covering all employees meeting specified eligibility requirements who are not subject to a collective bargaining agreement. While the plan also allows for profit sharing, the Company has not used that feature. Employees can defer certain components of compensation, up to statutory limits, and the Company matches up to 4% of employees’ compensation. The Company may make additional discretionary contributions. Contributions to the plans for non-unionemployees were $9.6 million, $7.3 million and $5.3 million for the years ended December