Company: SFNC
Filing Date: 2025-04-03
Form Type: DEFR14A
Source: 0001174947-25-000480
Chunk: 78

Company: SIMMONS FIRST NATIONAL CORP
Filing Date: 2025-04-03
Form: DEFR14A
Chunk 78
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,234 | ) |

(c) The adjustment amounts included in this column are the amounts reported in “Change in Pension Value and Nonqualified Deferred Compensation Earnings” column of the Summary Compensation Table for each applicable year. (d) The total pension benefit adjustments for each applicable year include the aggregate of two components: (i) the actuarially determined service cost for services rendered by Mr. Makris, Jr. or Mr. Fehlman (as applicable) during the applicable year (the “service cost”); and (ii) the entire cost of benefits granted in a plan amendment (or initiation) during the applicable year that are attributed by the benefit formula to services rendered in periods prior to the plan amendment or initiation (the “prior service cost”), in each case, calculated in accordance with U.S. GAAP. The amounts deducted or added in calculating the pension benefit adjustments are as follows:

| Year |     |   Service 
      Cost |     |        Prior 
 Service Cost |     | Total Pension 
       Benefit 
   Adjustments |
| 2024 |     | $ 279,121 |     |   $   11,997 |     |     $ 291,118 |
| 2023 |     | $ 234,426 |     |   $   11,997 |     |     $ 246,423 |
| 2022 |     | $ 294,548 |     | $          — |     |     $ 294,548 |
| 2021 |     | $ 286,264 |     |    $ 201,891 |     |     $ 488,155 |
| 2020 |     | $ 292,452 |     |    $ 201,891 |     |     $ 494,343 |

[3] The dollar amounts reported in column (d) represent the average of the amounts reported for the Company’s named executive officers (“NEOs”) as a group (excluding, for years 2020–2022, Mr. Makris, Jr., who served as our Chairman and CEO during 2020–2022, and for years 2023–2024, Mr. Fehlman, who served as our Chief Executive Officer during 2023–2024) in the “Total” column of the Summary Compensation Table in each applicable year. The names of each of the NEOs (excluding Mr. Makris, Jr. or Mr. Fehlman, as applicable) included for