15 unchanged sentences
Changes in Internal Control Over Financial Reporting
−Removed: There has been no change in the Company’s internal control over financial reporting during the quarter ended December 31, 2024, that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.
+Added: There has been no change in the Company’s internal control over financial reporting during the year ended December 31, 2025, that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.
Other Information
−Removed: During the year ended December 31, 2024, no director or Section 16 officer adopted or terminated any Rule 10b5-1 trading arrangements or non-Rule 10b5-1 trading arrangements.
+Added: On March 6, 2025 , Kenneth J.
+Added: Mahon , Chairman of the Board , adopted a Rule 10b5-1 trading plan for the purpose of selling up to 75,000 shares of the Company’s common stock.
+Added: The plan was adopted in accordance with Rule 10b5-1 of the Securities Exchange Act of 1934 and is designed to allow for transaction to be made according to the pre-established terms without violating insider trading laws.
+Added: The adoption of the plan was made at a time when Chairman Mahon was not in possession of any material non-public information regarding the Company.
+Added: The plan specifies the transactions may occur beginning on or after March 6, 2025, and ending on the earlier of December 31, 2025 , or the date on which all shares authorized for sale have been sold in conformance with the terms of the plan.
+Added: The plan expired on December 31, 2025.
+Added: No transactions occurred under the plan and Mr.
+Added: Mahon did not adopt a new plan.
Disclosure Regarding Foreign Jurisdictions that Prevent Inspections
69 unchanged sentences
A company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company;
−Removed: (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management
−Removed: and directors of the company;
−Removed: and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.
+Added: (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company;
+Added: and (3) provide reasonable assurance regarding prevention or timely detection of
+Added: unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.
6 unchanged sentences
As described in Notes 1 and 4 to the financial statements, the Company estimates expected credit losses for its financial assets carried at amortized cost utilizing the current expected credit loss (“CECL”) methodology.
−Removed: In determining the allowance for credit losses (“ACL”) related to loans that are collectively evaluated, expected credit losses are determined by calculating a loss percentage by loan segment, or pool.
+Added: In determining the allowance for credit losses (“ACL”) related to loans that are collectively evaluated, expected credit losses are determined by calculating a loss percentage by loan segment, or loan pool.
Management estimates the allowance for credit losses on each loan pool using relevant available information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts.
46 unchanged sentences
Amended and Restated Change in Control Employment Agreement between Dime Community Bancshares, Inc.
−Removed: and Michael Fegan
+Added: and Michael Fegan (incorporated by reference to Exhibit 10.4 to Registrant’s Annual Report on Form 10-K, filed February 20, 2025 (File No.
Amended and Restated Change in Control Employment Agreement between Dime Community Bancshares, Inc.
and Christopher J.
−Removed: Form of Retention and Award Agreement entered into with Stuart H.
−Removed: Lubow, Avinash Reddy and Conrad J.
−Removed: Gunther (incorporated by reference to Exhibit 10.5 to Pre-Effective Amendment No.
−Removed: 1 to the Registrant’s Registration Statement on Form S-4, filed October 15, 2020 (File No.
−Removed: Form of Defense of Tax Position Agreement entered into with Kenneth J.
−Removed: Mahon, Stuart H.
−Removed: Lubow, Avinash Reddy and Conrad J.
−Removed: Gunther (incorporated by reference to Exhibit 10.6 to Pre-Effective Amendment No.
−Removed: 1 to the Registrant’s Registration Statement on Form S-4, filed October 15, 2020 (File No.
+Added: Porzelt (incorporated by reference to Exhibit 10.5 to Registrant’s Annual Report on Form 10-K, filed February 20, 2025 (File No.
Executive Chairman and Separation Agreement entered into with Kenneth J.
4 unchanged sentences
2021 Equity Incentive Plan (incorporated by reference to Exhibit 10.10 to Registrant’s Annual Report on Form 10-K, filed February 28, 2023 (File No.
+Added: Amendment Two to the Dime Community Bancshares, Inc.
+Added: 2021 Equity Incentive Plan (incorporated by reference to the Registrant’s Definitive Proxy Statement, File No.
+Added: 001-34096, filed April 4, 2024)
+Added: Amendment Three to the Dime Community Bancshares, Inc.
+Added: 2021 Equity Incentive Plan (incorporated by reference to Exhibit 10.2 to the Registrant’s Quarterly Report on Form 10-Q, filed May 6, 2025 (File No.
Dime Community Bancshares, Inc.
6 unchanged sentences
Employment Agreement by and between Dime Community Bancshares, Inc., Dime Community Bank and Thomas X.
−Removed: Geisel, dated February 20, 2025
+Added: Geisel (incorporated by reference to Exhibit 10.14 to Registrant’s Annual Report on Form 10-K filed February 20, 2025 (SEC File No.
+Added: Retirement, Consulting and Release Agreement, dated October 31, 2025, by and among Dime Community Bancshares, Inc., Dime Community Bank and Conrad J.
+Added: Gunther (incorporated by reference to Exhibit 10.1 to the Registrant’s Quarterly Report on Form 10-Q, filed November 3, 2025 (SEC File No.
Dime Community Bancshares, Inc.
24 unchanged sentences
Avinash Reddy
−Removed: Senior Executive Vice President, Chief Financial Officer and Principal Accounting Officer
+Added: Senior Executive Vice President, Chief Operating Officer and Chief Financial Officer
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 indicated.
6 unchanged sentences
February 20, 2026
−Removed: /s/ Michael P.
−Removed: February 20, 2025
/s/ Judith H.
14 unchanged sentences
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.