23 unchanged sentences
Based on this assessment, Management believes that Bank of the Sierra complied, in all significant respects, with the designated laws and regulations related to safety and soundness for the year ended December 31, 2025.
−Removed: Our assessment of the effectiveness of the Company’s internal control over financial reporting as of December 31, 2024 and December 31, 20203 has been audited by RSM US LLP, an independent registered public accounting firm, as stated in their reports appearing above in Item 8, Financial Statements and Supplementary Data.
+Added: Our assessment of the effectiveness of the Company’s internal control over financial reporting as of December 31, 2025, has been audited by Forvis Mazars LLP, an independent registered accounting firm, and December 31, 2024, has been audited by RSM US LLP, an independent registered public accounting firm, as stated in their reports appearing above in Item 8, Financial Statements and Supplementary Data.
Changes in Internal Control
31 unchanged sentences
Split Dollar Agreement for Kenneth R.
−Removed: Director Retirement and Split dollar Agreements Effective October 1, 2002, for Albert Berra , Morris Tharp , and Gordon Woods (6)*
+Added: Director Retirement and Split dollar Agreements Effective October 1, 2002, for Albert Berra , and Morris Tharp (6)*
401 Plus Non-Qualified Deferred Compensation Plan (6)*
6 unchanged sentences
First Amendment to the Salary Continuation Agreement for Kenneth R.
−Removed: Taylor (10) *
Second Amendment to the Salary Continuation Agreement for Kenneth R.
−Removed: Taylor (11) *
First Amendment to the Salary Continuation Agreement for Kevin J.
11 unchanged sentences
Split Dollar Agreement for Albert Berra (22)*
−Removed: 10b5-1 Plan for Lynda Scearcy
Employment agreement dated as of August 25, 2023 for Natalia Coen, Chief Risk Officer (21)*
+Added: 2023 Equity Based Compensation Plan (24)*
+Added: Employment agreement dated as of July 01, 2025, for William Wade, Chief Operating Officer (25)*
Insider Trading Policy
Subsidiaries of Sierra Bancorp
+Added: Consent of Forvis Mazars LLP
Consent of RSM US LLP
−Removed: Consent of Eide Bailly
Certification of Chief Executive Officer (Section 302 Certification)
32 unchanged sentences
(23) Filed as Exhibit 97.1 to the form 10-K filed with the SEC on March 22, 2024, and incorporated herein by reference.
+Added: (24) Filed as Exhibit 4.1 to the form S-8 filed with the SEC on June 15, 2023, and incorporated herein by reference.
+Added: (25) Filed as Exhibit 10.1 to the form 8-K filed with the SEC on July 07, 2025, and incorporated herein by reference.
Indicates management contract or compensatory plan or arrangement.
4 unchanged sentences
Pursuant to the requirements of Section 13 or 15(d) of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
−Removed: March 3, 2025
+Added: February 27, 2026
SIERRA BANCORP,
9 unchanged sentences
Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.
−Removed: March 3, 2025
+Added: February 27, 2026
/s/ Albert L.
−Removed: March 3, 2025
+Added: February 27, 2026
/s/ Julie Castle
−Removed: March 3, 2025
−Removed: March 3, 2025
+Added: February 27, 2026
+Added: February 27, 2026
/s/ Laurence S.
−Removed: March 3, 2025
+Added: February 27, 2026
/s/ Ermina Karim
−Removed: March 3, 2025
+Added: February 27, 2026
/s/ Michele M.
−Removed: March 3, 2025
+Added: February 27, 2026
Vice Chairman of the Board
−Removed: March 3, 2025
+Added: February 27, 2026
President, Chief Executive
−Removed: March 3, 2025
+Added: February 27, 2026
Officer & Director
(Principal Executive Officer)
−Removed: March 3, 2025
+Added: February 27, 2026
/s/ Morris A.
Chairman of the Board
−Removed: March 3, 2025
+Added: February 27, 2026
/s/ Gordon T.
−Removed: March 3, 2025
+Added: February 27, 2026
/s/ Christopher G.
Executive Vice President &
−Removed: March 3, 2025
+Added: February 27, 2026
Christopher G.
1 unchanged sentence
(Principal Financial Officer &
−Removed: Senior Vice President &
−Removed: March 3, 2025
−Removed: Chief Accounting Officer
Principal Accounting Officer)
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.