H2O AMERICA — Form 10-Q

H2O America amended three compensation documents effective January 1, 2027: (1) Director Compensation Policy establishing annual retainers ranging from $100,000 (Board member) to $225,000 (Board Non-Executive Chair), plus committee fees of $5,000–$25,000; (2) Connecticut Water Company Deferred Compensation Plan permitting select management/highly compensated employees to defer up to 50% of base salary and 100% of incentive compensation with fixed interest credits; (3) Non-Employee Board Member Deferral Election Program allowing directors to defer 50–100% of retainer and meeting fees. No specific dollar amounts deferred, participant counts, or plan assets disclosed.