Company: RNST
Filing Date: 2025-06-27
Form Type: 11-K
Source: 0000715072-25-000202
Chunk: 6

Company: RENASANT CORP
Filing Date: 2025-06-27
Form: 11-K
Chunk 6
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 Recognition : Investments are reported at fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an arms-length transaction between market participants at the measurement date. Refer to Note G, “Fair Value Measurements,” for a discussion of the methods and assumptions used by the Plan to estimate the fair values of the Plan’s investments. Purchases and sales of securities are recorded on a trade-date basis. Interest income is recorded on the accrual basis. Dividends are recorded on the ex-dividend date. Net appreciation in the fair value of investments, as recorded in the Statements of Changes in Net Assets Available for Benefits, includes changes in the fair value of investments acquired, sold or held during the year.

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Renasant Bank 401(k) Plan

Notes to Financial Statements</div>

Note B – Summary of Significant Accounting Policies (continued)

Notes Receivable from Participants : Notes receivable from participants are measured at their unpaid principal balance plus any accrued but unpaid interest.

Subsequent Events : The Plan has evaluated, for consideration of recognition or disclosure, subsequent events that have occurred after December 31, 2024 through the date of issuance of its financial statements.

Effective April 1, 2025, the Company completed its acquisition of The First Bancshares, Inc. (“The First”), and The First’s subsidiary bank merged with and into the Bank. In connection with the merger, The First Bank 401(k) Plan (the “The First Plan”) was terminated. Participants in The First Plan who continue employment with the Company or the Bank will be allowed to roll over their account balances from The First Plan into the Renasant Bank 401(k) Plan upon receipt from the IRS of a favorable determination as to The First Plan’s tax-qualified status.

No other significant events that required adjustment to or disclosure in the financial statements occurred prior to the issuance of the accompanying financial statements.

#### Note C – Related Party Transactions
The Bank sponsors the Plan. Common stock of the Company is one of the investment options in the Plan. The Bank is the trustee of the Plan. Great-West Life & Annuity Insurance Company and related subsidiaries are third party administrators of the Plan. Transactions between the Plan and these entities constitute exempt party-in-interest transactions.

Certain of the Plan’s investments are offered in the form of separately managed accounts, each consisting of mutual funds. Although these separately managed accounts bear the name of Renasant Bank, they do not consist of shares of the Company, and the