CINCINNATI ORAL SURGEONS INC

strator of the Plan while the Company serves as Plan sponsor. Contributions — Contributions to the Plan include (i) salary reduction contributions authorized by participants, (ii) matching contributions made by the Company, (iii) discretionary true-up matching contributions made by the Company, (iv) discretionary profit-sharing contributions made by the Company; and (v) participant rollovers from another qualified plan. Participants may contribute a percentage of their pretax annual cash compensation each year, as defined in the Plan, subject to certain Internal Revenue Code (IRC) limitations. Participants are eligible for a Company match of 100 % up to the first 6 % of eligible compensation on a per-pay-period basis; however, those participants who accrue benefits under the Cincinnati Fin

and profit-sharing contribution attributed to them plus actual earnings thereon after three years of eligible service. Unvested participants who are employed by the Company become fully vested in any Company and profit-sharing contribution attributed to them upon reaching age 65 or as defined in the plan. Notes Receivable from Participants — Participants may borrow from their fund accounts up to a maximum of $ 50,000 or 50 % of their account balance, whichever is less. The loans are secured by the balance in the participant’s account and bear interest equal to the prime rate plus 1 %. At December 31, 2025, interest rates on participant loans ranged from 4.25 % to 9.50 %, with maturity dates through December 2040. Interest income is recorded on the accrual basis. Principal and interest is p

n the Plan at a 6 % contribution rate to encourage associate savings, with an automatic increase of a participant’s contribution rate by 1 % each year to a maximum 10 %, for these automatically enrolled participants. Unless directed otherwise, automatic enrollment participants are enrolled in the Plan's designated default investment option, Target Date Funds, which aligns nearest to the participant's retirement date, assumed at age 65. Each participant has the opportunity to elect to withdraw or change the contribution rate prior to automatic enrollment or at any time once enrolled. Participants who have attained age 50 before the end of the plan year are eligible to make catch-up contributions; these additional contributions are ineligible for a Company matching contribution. The Plan inc

rest income on notes receivable from participants 810,871 701,012 Total additions 303,055,183 264,634,309 Deductions: Benefits paid to participants and other 66,736,324 70,073,866 Administrative expenses 760,779 634,301 Total deductions 67,497,103 70,708,167 Increase in net assets 235,558,080 193,926,142 Net assets available for benefits: Beginning of year 1,286,419,450 1,092,493,308 End of year $ 1,521,977,530 $ 1,286,419,450 Accompanying notes are an integral part of these financial statements. 3 Cincinnati Financial Corporation Tax-Qualified Savings Plan NOTES TO FINANCIAL STATEMENTS AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 NOTE 1 - DESCRIPTION OF THE PLAN The following description of the Cincinnati Financial Corporation Tax-Qualified Savings Plan (the Plan) is provided