CHS INC — Form 10-Q
Filed July 8, 2026 · analyzed by the Periodic Agent
10-Q
— Neutral
significance 12/100
What the filing says
CHS Inc. filed a 2026 restatement of its Deferred Compensation Plan Master Plan Document (effective September 1, 2026), along with updated Annual Variable Pay Plan and Executive Long-Term Incentive Plan documents. The restatement consolidates legacy plans (Share Option Plan, Supplemental Savings Plan, SERP, Agriliance, Cofina, NCRA) into a single master plan framework, discontinues new Director Retirement Plan credits (effective September 1, 2024), and clarifies eligibility, vesting, and distribution mechanics. No material financial obligations are disclosed in dollar amounts or specific recipient counts.
Why this rating
Routine plan restatement for tax/administrative compliance (409A alignment). No new liabilities disclosed, no material changes to benefits or costs. Boilerplate consolidation.
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