Company: CCNE
Filing Date: 2025-03-03
Form Type: S-4/A
Source: 0001193125-25-044149
Chunk: 132

Company: CNB FINANCIAL CORP/PA
Filing Date: 2025-03-03
Form: S-4/A
Chunk 132
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 Contribution       |     |               |      — |     |               | 29,201 |     |            | 3,240 |     |               | — |     |              |  84,333 |
|                     |     | Executive Deferred 
 Compensation       |     |               | 15,365 |     |               |      — |     |            | 4,939 |     |               | — |     |              |  87,384 |

| (1) | Executive contributions are included in the applicable amounts within the salary column of the Summary Compensation Table. |

| (2) | Corporation contributions are included in the applicable amounts within the all other compensation column of the Summary Compensation Table. |

| (3) | Amounts in this column represent all interest and earnings on Executive Deferred Compensation Plan and Executive Defined Contribution Plan account balances during fiscal 2024. The “above-market” portion of this interest and earnings is included in the fiscal 2024 amounts in the Summary Compensation Table under “Change in Pension Value and Nonqualified Deferred Compensation Earnings” for those participating in an Executive Defined Contribution Plan. |

| (4) | Mr. Dixon is party to both the Executive Defined Compensation Plan and the Executive Deferred Contribution Plan. |

| (5) | Effective September 30, 2023, the Executive Defined Contribution Plan established for Mr. Lima was amended to freeze the plan with no further contributions to be made and all balances to be vested as of the amendment date. |

Executive Deferred Compensation CNB has established a deferred compensation plan for executive officers. Annually, executive officers can defer up to 75% of their base compensation and 100% of all bonuses. If 100% of incentive compensation is deferred, the executive is responsible for payment of applicable payroll taxes. All deferred compensation is a general liability of CNB Bank. Any appreciation or depreciation in each participant’s account value will reflect the performance of the underlying investments. Deferred compensation is structured to be able to serve as a funding source for a Rabbi trust. Investments are expected to closely match the appreciated or depreciated liability. Distributions are received in lump sum or annuity upon normal retirement, death, or disability. Any variance will be adjusted by an expense or gain to CNB Bank. Amounts deferred and any earnings thereon are not subject to federal individual income tax until distributed to the non-employeedirector. Accounting treatment for this plan is subject to the ASC Topic 718. 97

Executive Defined Contribution Plan CNB adopted a defined