3258 S WELLS ST RESTAURANT LLC

ity requirements, become eligible to make salary deferral contributions on the first day of the month following one calendar month of service. Employees may be eligible to receive employer matching contributions and base contributions, after completion of one year of vesting service and satisfaction of other eligibility requirements. (c) Contributions and Vesting Each year, eligible participants may make salary deferral contributions, subject to certain limitations, from 1 % to 50 % of their certified compensation, as defined in the Plan. Salary deferral contributions are eligible to be matched by the Company after one year of service. Participants age 50 or older can make catch‑up salary deferral contributions each year in accordance with limits set by the Internal Revenue Service (IRS).

h year in accordance with limits set by the Internal Revenue Service (IRS). Catch‑up contributions are generally not eligible for employer matching contributions. Participants are fully vested in their salary deferral contributions. Employer contributions consist of two components: matching contributions and base contributions. To be eligible to receive these contributions, a participant must be employed on December 15 of the plan year, with certain exceptions. Termination of employment on or after normal retirement age, disability, and death are the three exceptions to the December 15 employment rule to be eligible for employer match and base contributions. Matching contributions are equal to 100 % of salary deferral contributions up to 6 % of participant’s eligible certified compensation

, he or she is entitled to distribution of his or her total vested account balance. The nonvested portion is forfeited and serves to reduce future employer contributions, pay Plan administrative expenses, or make corrective adjustments to participants’ accounts. Forfeitures used to offset employer contributions were $ 8,788,290 for the year ended December 31, 2025. The forfeiture account balance was $ 0 for both years ended December 31, 2025 and 2024. (g) Notes Receivable from Participants Two types of loans are available to participants under the Plan: general purpose and principal residence. General purpose loans may be obtained for periods of up to 5 years. Principal residence loans are available only to finance the purchase or construction of the participant’s principal residence and m

egate dividends declared on common shares during the period from the date of grant of the award compounded until the date the shares underlying the award are delivered. RBI grants fully vested RSUs, with dividend equivalent rights that accrue in cash, to non-employee members of its board of directors in lieu of a cash retainer and committee fees. All such RSUs will settle and common shares of RBI will be issued following termination of service by the board member. Grants of time-vested RSUs generally vest 25 % per year on December 15 th or 31 st over four years from the grant date and performance-based RSUs generally cliff vest three years from the grant date (the starting date for the applicable vesting period is referred to as the “Anniversary Date”). During 2022, RBI granted performance

corporate funding of marketing programs. Tim Hortons advertising expenses also include costs related to the sale of CPG products, which are funded by us; and • segment general and administrative expenses (“Segment G&A”), comprised primarily of salary and employee-related costs for non-restaurant employees, professional fees, information technology systems, general overhead for our corporate offices, share-based compensation and non-cash incentive compensation expense, and depreciation and amortization. 28 Table of Contents Key Operating Metrics Key performance indicators (“KPIs”) are shown for RBI's five franchisor segments. The KPIs for the Carrols Burger King restaurants are included in the BK segment, and the KPIs for the PLK China, BK China, and FHS Brazil restaurants are included in t