The performance-based awards are granted under the Washington Trust Bancorp, Inc. 2022 Long Term Incentive Plan and are designed to be exempt from Section 409A of the Internal Revenue Code of 1986.

(4) 10b5-1 trading plans do not alter the nature of restricted and/or control stock or regulatory requirements that may otherwise be applicable (e.g., Section 16 ... amended (“ERISA”), and/or the ...

In a letter to congressional finance leaders, the AICPA listed increasing the threshold to $10,000 as one of its priorities.

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