Company: CI
Filing Date: 2025-06-27
Form Type: 11-K
Source: 0001739940-25-000024
Chunk: 12

Company: Cigna Group
Filing Date: 2025-06-27
Form: 11-K
Chunk 12
---
 believe it is probable that such events will occur.

#### Note 6 – Tax Status
The Plan's design and current operations are consistent with all IRS requirements for tax exemption. This was confirmed by the IRS through the issuance to Cigna of a favorable determination letter dated August 24, 2021. The Plan has been amended since receiving the determination letter; however, the plan administrator believes that the Plan is currently designed and being operated in compliance with the applicable requirements of the Internal Revenue Code. The Plan may be subject to IRS audit but there is no such audit currently in progress, nor has there been one in the recent past. However, the federal tax years that remain open and subject to an audit based on IRS general procedures are 2017 to 2019, and 2021 to 2023. Tax years 2017 and 2018 are under examination.

Accounting principles generally accepted in the United States of America require the Plan’s management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken an uncertain position that more likely than not would not be sustained upon

<div align='center'>13</div>

#### THE CIGNA GROUP 401(k) PLAN

### NOTES TO THE FINANCIAL STATEMENTS
examination by the Internal Revenue Service. As of December 31, 2024 and 2023, there were no uncertain positions taken that had an effect on the Plan financial statements or that required disclosure.

Note 7 – Related Party Transactions and Party in Interest Transactions

The Plan invests in The Cigna Group common stock. During the year ended December 31, 2024, the Plan purchased shares of The Cigna Group common stock for $62,242,520 (189,703 shares) and sold shares of The Cigna Group common stock for $136,650,602 (411,489 shares). The Cigna Group Stock Fund experienced net depreciation of $66,736,561 for the year ended December 31, 2024.

The Plan also invests in pooled separate accounts and fully benefit-responsive investment contracts, which are administered by EAIC, the Plan’s third party administrator and record-keeper. Activity reported by EAIC for these investments qualify as party in interest transactions. Fees incurred by the Plan for administrative services are included in Plan expenses and totaled approximately $2.3 million in 2024. These have been paid directly to EAIC.

#### Note 8 – Risks and Unc