Stock-Based Incentive Plan
On April 26, 2023, the 2023 Equity Incentive Plan (the "Plan") was approved by shareholders. This Plan replaced the Amended and Restated Univest 2013 Long-Term Incentive Plan (the "2013 Plan"), which expired in April 2023. No new grants are permitted under the 2013 Plan. However, certain options and restricted stock units granted under the 2013 Plan remain outstanding.

Under the Plan, the Corporation may grant up to 1,200,000 options and restricted stock awards and units to employees and non-employee directors, subject to adjustment, as described in the Plan. The Plan provides for the issuance of options to purchase common shares at prices not less than 100 percent of the fair market value on the date of option grant and have a contractual term of ten years. There were 743,651 shares available for future grants at December 31, 2025 under the Plan. At December 31, 2025, there were 74,268 options to purchase common stock and 521,838 nonvested restricted stock units outstanding under the Plan and the 2013 Plan.

The following is a summary of the Corporation's stock option activity and related information for the year ended December 31, 2025:
(Dollars in thousands, except per share data)Shares Under OptionWeighted Average Exercise Price Per ShareWeighted Average Remaining Contractual Life (Years)Aggregate Intrinsic Value at December 31, 2025
Outstanding at December 31, 2024127,782 $27.72 
Exercised(53,514)27.06 
Outstanding at December 31, 202574,268 28.20 1.8$338 
Exercisable at December 31, 202574,268 28.20 1.8338 
The Corporation did not grant any stock options during the years ended December 31, 2025, 2024 or 2023.

The following is a summary of nonvested restricted stock units at December 31, 2025 including changes during the year:
(Dollars in thousands, except per share data) Nonvested Stock Units Weighted Average Grant Date Fair Value
Nonvested stock units at December 31, 2024501,679 $22.67 
Granted196,666 28.44 
Added by performance factors2,761 28.21 
Vested(167,198)25.26 
Cancelled/forfeited(12,070)23.03 
Nonvested stock units at December 31, 2025521,838 24.03 

Certain information regarding restricted stock units is summarized below for the periods indicated:
For the Years Ended December 31,
(Dollars in thousands, except per share data)202520242023
Restricted stock units granted196,666 277,134 217,929 
Weighted average grant date fair value$28.44 $19.81 $24.88 
Intrinsic value of units granted$5,592 $5,490 $5,423 
Restricted stock units vested167,198 152,875 181,508 
Weighted average grant date fair value$25.26 $27.56 $22.21 
Intrinsic value of units vested$4,758 $3,031 $4,512 
The total unrecognized compensation expense and the weighted average period over which unrecognized compensation expense is expected to be recognized related to nonvested restricted stock units at December 31, 2025 is presented below:
(Dollars in thousands)Unrecognized Compensation CostWeighted-Average Period Remaining (Years)
Restricted stock units$6,122 1.8

The following table presents information related to the Corporation's compensation expense related to its stock incentive plans recognized for the periods indicated:
For the Years Ended December 31,
(Dollars in thousands)202520242023
Stock-based compensation expense:
Restricted stock units$4,690 $4,615 $4,194 
Employee stock purchase plan90 91 104 
Total$4,780 $4,706 $4,298 
Tax benefit on nonqualified stock option expense and disqualifying dispositions of incentive stock options$753 $1,041 $702 
There were no significant modifications or accelerations to options, restricted stock awards or restricted stock units from 2023 through 2025.

About Stock Compensation Disclosures

Stock-based compensation disclosures detail the equity awards granted to employees and executives — including stock options, restricted stock units (RSUs), and performance shares — along with the valuation methods and assumptions used to expense them. This section reveals the true cost of talent retention and the alignment between management incentives and shareholder interests.

Key signals: total unrecognized compensation expense and its expected recognition period signal future earnings headwinds from already-granted awards. For stock options, examine Black-Scholes assumptions — expected volatility, risk-free rate, and expected term — as understating any of these reduces reported compensation expense. Compare stock compensation expense as a percentage of revenue against peers to assess dilution cost. Watch vesting schedules for acceleration clauses tied to change-of-control events. Performance-based awards with undemanding targets may indicate weak governance. Add back stock compensation to operating cash flow to calculate a more conservative free cash flow figure.