CITIZENS INDEPENDENT BANK

ined contribution plan covering all eligible employees of the Company. Employees are eligible to participate in the Plan, regardless of age. In order to be eligible to receive the Company matching contributions, qualified Safe Harbor and discretionary non-elective contributions, and supplemental non-elective contributions, employees must have completed one year of service, and complete 1000 hours of service within that year. The Retirement Committee is responsible for oversight of the general administration of the Plan. Reliance Trust is the Trustee and ADP Retirement Services is the record-keeper of the Plan. The Plan is subject to the provisions of the Employee Retirement Income Security Act of 1974 (“ERISA”). (b) Contributions Under the provisions of the Plan, subject to Internal Revenu

nces, as defined by the Plan. The benefit to which a participant is entitled is the benefit that can be provided from the participant's vested account. b. Vesting Participants are immediately vested in all contributions plus actual earnings thereon. c. Loans to Participants Participants may borrow from their fund accounts a minimum loan amount of $ 500 up to a maximum of $ 50,000 (reduced by the highest outstanding loan balance in the previous 12 months or 50 % of the participant's vested Contribution Account Balance, as defined by the Plan's Loan Policy, whichever is less). No more than four loans per participant may be outstanding. The loans are secured by the vested balance in the participant's account and bear interest at rates that range from 3.25 % to 10.50 %. Interest rates on loans

, 2025, the IRS contribution limit was $23,500 with catch up provisions of $7,500 for participants age 50 or above and $11,250 for participants age 60 to 63. The Plan provides for automatic enrollment and an annual auto-escalation of deferrals. Company employees will be deemed to have made an election to defer 6 % of their compensation commencing with the first payroll following thirty days of employment, or as soon as administratively feasible. Employees who are deemed to have made an automatic enrollment election and have not actively changed this election will have their election auto-escalate annually at a rate of 1 %, not to exceed 10 % on a year over year basis. All employees are given notice regarding this enrollment feature and may elect a different deferral election or make no def

69,747 Total additions to net assets 135,503,545 66,939,241 Transfers in: Transfers in due to acquisition (see Note 8) 827,028 — Deductions: Benefit payments 28,597,574 36,828,219 Administrative expenses 138,773 171,483 Total deductions 28,736,347 36,999,702 Net increase 107,594,226 29,939,539 Net assets available for benefits Beginning of year 300,197,133 270,257,594 End of year $ 407,791,359 $ 300,197,133 See accompanying notes. 3 Rockland Trust Company Employee Savings, Profit Sharing and Stock Ownership Plan Notes to Financial Statements December 31, 2025 (1) Description of the Plan The following description of the Rockland Trust Company (the “Company” or “Plan Sponsor” or “Plan Administrator”) Employee Savings, Profit Sharing and Stock Ownership Plan (the “Plan”) provides only general

ued under the Plan cannot exceed 400,000 shares of common stock. Shares available for issuance at February 28, 2026 were 188,269 . Certent, Inc. is the record keeper for the Plan. Administrative expenses of the Plan are paid by the Company. Plan Year The Plan year begins on March 1 and ends on February 28 (or February 29 in the case of a leap year). ​ Eligibility An employee of the Company or any Participating Subsidiary is eligible to participate in the Plan if the employee has been continuously employed by the Company or any Participating Subsidiary for at least 90 days (except that any bona fide leave of absence will not render a participant so long as the leave does not exceed three months or, if longer than three months, the individual’s right to reemployment is provided by statute or