Company: DTK
Filing Date: 2025-06-17
Form Type: 11-K
Source: 0000936340-25-000159
Chunk: 9

Company: DTE ENERGY CO
Filing Date: 2025-06-17
Form: 11-K
Chunk 9
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 in-service distribution, upon attainment of age 59 ½, or under financial hardship, as defined in the respective Plan documents.

Participants may borrow from their accounts subject to certain maximum and minimum amounts as described by the respective Plan documents and the IRC. Notes receivable (participant loans), for which only two notes receivable per participant can be outstanding at a given time, are collateralized by the participant’s account balance and bear interest at a market rate. No loans may be made from Company Contributions or Non-Elective Contributions.

#### Plan Termination
Although it has not expressed any intent to do so, the Company has the right under the Plans to discontinue its contributions at any time and to terminate each of the Plans subject to the provisions of ERISA, except as otherwise agreed to pursuant to collective bargaining. In the event any of the Plans terminate, participants will become 100% vested within those respective terminated Plans.

NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

#### Total (Memorandum Only)
The “Total (Memorandum Only)” columns in the accompanying Statements of Net Assets Available for Benefits and Statements of Changes in Net Assets Available for Benefits represent the total balances and activity for the Plans currently participating in the Master Trust.

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#### DTE Energy Company Defined Contribution Plans

### Notes to Financial Statements

#### — (Continued)

#### Valuation of Investments and Income Recognition
Investments are reported at fair value. The common/collective trusts are reported at net asset value (NAV) as a practical expedient for fair value. See Note 4, "The DTE Energy Company Master Plan Trust," for additional information.

Purchases and sales of securities are recorded on a trade-date basis. Interest income is recorded on an accrual basis. Dividends are recorded on the ex-dividend date. Net appreciation (depreciation) includes the Master Trust's net gains and losses on investments bought and sold as well as held during the year.

#### Notes Receivable from Participants
Notes receivable from participants are valued at cost plus accrued interest. If a participant ceases to make loan repayments and the Plan Administrator deems the participant loan to be in default, the participant loan balance is reduced, and a benefit payment is recorded.

#### Payment of Benefits
Benefits are recorded when paid.

#### Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (U.S. GAAP) requires management of the