Company: AVNT
Filing Date: 2025-06-17
Form Type: 11-K
Source: 0001122976-25-000044
Chunk: 7

Company: AVIENT CORP
Filing Date: 2025-06-17
Form: 11-K
Chunk 7
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 are valued at NAV and provided by the fund sponsor. The accuracy of the NAV is verified using the audited financial statements of the collective trust funds. The NAV, as provided by the fund sponsor, is used as a practical expedient to estimate fair value. This practical expedient is not used when it is determined to be probable that the fund will sell the investment for an amount different than the reported NAV. Participant transactions (purchases and sales) may occur daily. If the Plan were to initiate a full redemption of the collective trust funds, the investment advisors reserve the right to temporarily delay withdrawal from the trust in order to ensure the liquidation of securities is carried out in an orderly business manner.

<div align='center'>7</div>

The fair values of the Plan's investments at December 31, 2024 and 2023, by asset category, are as follows:

|                                             |     | Assets at Fair Value as of December 31, 2024 |             |     |         |             |     |         |           |
|:--------------------------------------------|:----|:---------------------------------------------|------------:|:----|:--------|------------:|:----|:--------|----------:|
|                                             |     | Total                                        |             |     | Level 1 |             |     | Level 2 |           |
| Mutual funds                                |     | $                                            | 214,916,644 |     | $       | 214,916,644 |     | $       |         — |
| Company common stock                        |     |                                              |  28,765,613 |     |         |  28,765,613 |     |         |         — |
| Self-directed brokerage accounts            |     |                                              |  31,617,032 |     |         |  24,866,264 |     |         | 6,750,768 |
| Total                                       |     | $                                            | 275,299,289 |     | $       | 268,548,521 |     | $       | 6,750,768 |
| Investments measured at net asset value:    |     |                                              |             |     |         |             |     |         |           |
| Pooled separate account - Stable value fund |     |                                              |  46,334,880 |     |         |             |     |         |           |
| Common collective trust funds               |     |                                              | 348,959,462 |     |         |             |