Visa Inc. authorized a $125 million deposit into its U.S. litigation escrow account on February 25, 2026. This action is part of the company's U.S. retrospective responsibility plan. The deposit resulted in a decrease in the conversion rate for Class B-1 common stock from 1.5491 to 1.5475. The conversion rate for Class B-2 common stock also decreased from 1.5108 to 1.5075. These adjustments were effective as of February 26, 2026. The as-converted Class B-1 common stock share count was reduced by approximately 7,880 shares, from 7,490,714 to 7,482,834. The as-converted Class B-2 common stock share count was reduced by approximately 392,202 shares, from 181,804,989 to 181,412,788. The conversion rate adjustments have the same effect on earnings per share as repurchasing Class A common stock.