Bruce M. Bowen - 29 Dec 2023 Form 4 Insider Report for EPLUS INC (PLUS)

Transactions Table

Type	Sym	Class	Transaction	Value $	Shares	Change %	* Price $	Shares After	Date	Ownership	Footnotes
transaction	PLUS	Common Stock	Other	$0	-2,531	-52%	$0.000000	2,379	29 Dec 2023	Direct	F1
transaction	PLUS	Common Stock	Other	$0	+2,531	+26%	$0.000000	12,258	29 Dec 2023	By Bruce Montague Bowen Trust	F1
transaction	PLUS	Common Stock	Gift	$0	-2,500	-20%	$0.000000	9,758	29 Dec 2023	By Bruce Montague Bowen Trust	F2
transaction	PLUS	Common Stock	Gift	$0	-2,500	-19%	$0.000000	10,700	29 Dec 2023	By Bowen Holdings LLC	F3
transaction	PLUS	Common Stock	Award	$0	+268	+11%	$0.000000	2,647	02 Jan 2024	Direct	F4
holding	PLUS	Common Stock						2,084	29 Dec 2023	By Elizabeth Dederich Bowen Trust

* An asterisk sign (*) next to the price indicates that the price is likely invalid.

Id	Content
F1	On December 29, 2023, the reporting person transferred 2,531 shares of ePlus inc. common stock from an account owned by the reporting person to the Bruce Montague Bowen Trust for no consideration. The reporting person is trustee of the trust, and the reporting person is the sole beneficiary of the trust. The reporting person remains the beneficial owner of the securities held by the trust.
F2	Ownership has been updated to reflect the transfer of 2,500 shares of common stock from the Bruce Montague Bowen Trust into a charitable donor advised fund.
F3	Ownership has been updated to reflect the transfer of 2,500 shares of common stock from Bowen Holdings LLC into a charitable donor advised fund.
F4	On January 2, 2024, the reporting person was issued 268 shares of common stock (the "Shares"). The Shares were issued pursuant to the reporting person's election to receive the Shares in lieu of cash compensation as permitted under the ePlus' 2017 Non-Employee Director Long Term Incentive Plan.