Uniti Group Inc.

Note 9. Employee Benefit Plans:

In connection with the Merger, the Company assumeda non-contributory qualified defined benefit pension plan. Future benefit accruals for all eligible non-bargaining unit employees covered by the pension plan have ceased.

The minimum required employer contributions to the pension plan to be funded in 2026 total $20.6 million, consisting of $7.4 million for the 2025 plan year and $13.2 million for the 2026 plan year. In January 2026, the Company made a $4.5 million cash contribution to the pension plan attributable to the 2025 plan year and contributed the remaining $2.9 million for the 2025 plan year in September 2026. Incremental to its required minimum funding contributions, the Company also made a voluntary cash contribution of $4.4 million to the pension plan on June 2, 2026, which was allocated to the 2025 plan year. On April 15, 2026, July 15, 2026 and October 15, 2026, the Company made its first three required quarterly employer contributions for the 2026 plan year in cash, each in the amount of $4.4 million, or a total of $13.2 million. The Company intends to make its remaining required quarterly employer contribution to the pension plan for the 2026 plan year of $4.4 million in cash in January 2027. The amount and timing of future contributions, including any voluntary contributions, to the pension plan are dependent on several factors, including future investment performance, changes in future discount rates, and changes in the demographics of the population participating in the plan.

The components of pension income were as follows:

(a)Included in cost of services and selling, general and administrative expense.

(b)Included in other income, net.

In connection with the Merger, the Company assumedan employee savings plan under section 401(k) of the Internal Revenue Code, which had identical employer matching contribution provisions as Old Uniti’s existing 401(k) plan. In February 2026, the two plans were merged into one defined contribution 401(k) plan, which covers substantially all salaried employees and certain bargaining unit employees of the Company. Participating employees receive employer matching contributions up to a maximum of 4.0% of employee pre-tax contributions to the 401(k) plan for employees contributing up to 5.0% of their eligible pre-tax compensation. The employer matching contribution is calculated and funded in cash to the 401(k) plan each pay period with an annual true-up to be made as soon as administratively possible after the end of the year. Expense attributable to the employer matching contribution under the 401(k) plan, excluding amounts capitalized, was $5.9 million and $19.3 million for the three and nine months ended September 30, 2026, respectively, as compared to $4.1 million and $5.3 million for the three and nine months ended September 30, 2025, respectively, and is included in cost of services and selling, general and administrative expenses in the condensed consolidated statements of operations.