CAMDEN ESCROW INC

ority of its employees participate in it. Employees may contribute pre-tax contributions to the 401(k) plan up to the maximum amount allowed by federal tax laws. The Company makes matching contributions of up to 4 % of an employee’s eligible compensation. For the years ended December 31, 2025, 2024, and 2023, expenses under the 401(k) plan matching contributions totaled $ 2.2 million, $ 1.7 million, and $ 1.7 million, respectively. The Company, at its discretion, can make profit sharing contributions to employees' 401(k) accounts in addition to its regular 401(k) plan matching contribution. For the years ended December 31, 2025, 2024 and 2023, the Company did not make any profit sharing contributions to employee accounts. Supplemental Executive Retirement Program (“SERP”) and Other Postret

greement”) that was made between Northway Financial, Inc., and one of its executives. The Northway executive retired on January 1, 2025, in conjunction with the merger, and became fully vested in all benefits under the Agreement. The Company recorded a liability of $ 3.4 million related to future benefit obligations under the Agreement, which is presented within other liabilities on the consolidated statements of condition as of December 31, 2025. The liability represents the present value of the future benefits expected to be paid under the Agreement and was measured using a discount rate of 5.5%. 138 NOTE 20 – INCOME TAXES The current and deferred components of income tax expense on the consolidated statements of income were as follows: For the Year Ended December 31, (In thousands) 2025

e sale of investment products and investment advisory services, in accordance with the terms of the contract between the two parties. The revenues earned by the Company are net of administrative expenses and the portion retained by the unaffiliated third party brokerage firm. The Company does not have control of the specified services provided to its clients by the unaffiliated third party brokerage firm under the Program. Revenues earned from Program-related services are presented on the consolidated statements of income on a net basis. 130 NOTE 18 – STOCK-BASED COMPENSATION PLANS On April 26, 2022, the shareholders of the Company approved the Camden National Corporation 2022 Equity and Incentive Plan (“2022 Plan”), which replaced the Company’s 2012 Equity and Incentive Plan (“2012 Plan”)