Company: ATO
Filing Date: 2025-06-26
Form Type: 11-K
Source: 0000731802-25-000020
Chunk: 5

Company: ATMOS ENERGY CORP
Filing Date: 2025-06-26
Form: 11-K
Chunk 5
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 necessary to ensure that (1) each Participant’s salary deferrals for any year will not exceed applicable Code limitations and (2) Company matching contributions will be fully deductible for federal income tax purposes. The Company matching contributions are in accordance with the Participant's investment elections, subject to a 25 percent limit for Atmos Energy common stock as described below. For the year ended December 31, 2024, the Company made matching Company contributions of $18,089,882. Effective January 1, 2025, the Company increased the matching Company contribution from 4% to 5%, and effective January 1, 2026, the Company will increase it from 5% to 6%.

Additionally, employees who joined the Plan subsequent to September 30, 2010 receive a fixed annual Company contribution of 4% of eligible compensation to their Plan account. During the year ended December 31, 2024, the Company made fixed annual contributions of $9,839,047.

Participants are eligible to receive matching contributions immediately upon entering the Plan. Participants are eligible to receive fixed annual Company contributions after completing at least one year of service, effective on the first full pay period after which one year of service has been completed. Employee deferral contributions are immediately and fully vested, while the Company's matching contributions fully vest after one year of service and the fixed annual Company contributions fully vest after three years of service.

The Plan allows for in-plan rollovers and permits elective deferrals, including Roth, to be rolled into the Plan.

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### ATMOS ENERGY CORPORATION RETIREMENT

### SAVINGS PLAN AND TRUST

### NOTES TO FINANCIAL STATEMENTS
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#### Forfeitures
Forfeitures are first used to fund any restorations of previously forfeited fixed annual Company contributions of former participants that are rehired. Any remaining forfeitures are used to reduce fixed annual Company contributions.

#### Investment Options
The Plan allows Participant salary deferral contributions to be invested among a variety of registered investment companies, one common/collective trust (CCT) and Atmos Energy common stock.

Investments in Atmos Energy common stock are participant directed. All Participant and Company contributions made in Atmos Energy common stock are allowed to be diversified at any time after the contribution is made into one or more of the other investment options offered by the Plan.

To help participants achieve better diversification, a participant's investment elections may not have an allocation greater