UTG INC

The Audit Committee is required to be directly responsible for the appointment, compensation and retention of the Company’s independent registered public accounting firm. The Audit Committee appointed Kerber, Eck & Braeckel LLP (“KEB”) as the Company’s independent registered public accounting firm for the years ended December 31, 2025 and 2024.

Amounts paid to, or billed by, the Company’s principal accountant, during the two most recent fiscal years by category were as follows:

Audit Fees -Audit fees paid for these audit services in the fiscal years ended 2025 and 2024 totaled $135,189 and $143,000 respectively. Fees billed for the quarterly reviews of the Company’s financial statements totaled $47,025 and $39,375 for the years 2025 and 2024, respectively.

Audit Related Fees - No audit related fees were incurred by the Company from KEB for the years ended 2025 and 2024.

Tax Fees –For the years ended 2025 and 2024, the Company paid $17,500, relating to certain tax advice and electronic filing of certain federal and state income tax returns of the Company.

All Other Fees –For the years ended December 31, 2025 and 2024, the Company paid $13,125 and $12,500, respectively, for the audit of the Company's employee benefit plan. During 2025, the Company paid $1,550 for a consent letter relating to an S-8 filing. During 2024, the Company paid no other fees to KEB.

Part IV