| Id | Content |
|---|---|
| F1 | Each performance share unit represented a contingent right to receive one share of PIPR common stock. The performance share units vested 150% based on attaining certain levels of adjusted return on equity and 150% based on relative total shareholder return within a group of peer companies, both as measured from January 1, 2021 through December 31, 2023. |
| F2 | These shares are held in a revocable living trust, of which the reporting person and the reporting person's spouse are trustees, and the reporting person is a beneficiary. |