The Compensation Committee determined 2025 restricted stock unit (RSU) awards, granting only Look-Back RSUs at 50% of target, and no awards for Total Revenue, New Business Growth, or Operating Income Growth RSUs. The 2026 Corporate Incentive Plan (CIP) was adopted for most employees, linking cash awards to Fuel Tech's Operating Income, with a minimum threshold of $250,000 and an incentive pool funded at 25% of Operating Income, capped at $3 million. The 2026 Current Objectives Plan (COP) was adopted for most employees (excluding the CEO), establishing a bonus pool up to $650,000 based on achieving specific business development, business growth, human capital investment, and operational excellence objectives. Key 2026 objectives include generating $1 million revenue from newly acquired intellectual property, $500,000 from dissolved gas infusion conversions, and $1 million in revenue from new data center contracts, alongside $5 million in data center contract bookings. The 2026 plans emphasize aligning employee compensation with company financial performance and strategic goal achievement.