Equity awards vest for ARLP (NASDAQ: ARLP) VP with tax units withheld

Rhea-AI Filing Summary

ALLIANCE RESOURCE PARTNERS LP executive Megan J. Cordle reported equity award activity involving partnership units. She exercised or converted 6,086 restricted units into 6,086 common units on February 17, 2026 at a stated unit price of $24.37, reflecting the vesting of those awards.

To cover related tax liabilities, 2,992 common units were disposed of through a tax-withholding transaction at $24.37 per unit, rather than an open market sale. After these transactions, Cordle directly held 48,442 common units, showing her continuing equity stake in the partnership.

SEC Form 4

FORM 4

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940

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Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

Check this box to indicate that a transaction was made pursuant to a contract, instruction or written plan for the purchase or sale of equity securities of the issuer that is intended to satisfy the affirmative defense conditions of Rule 10b5-1(c). See Instruction 10.

1. Name and Address of Reporting Person^*

CORDLE MEGAN J

(Last) (First) (Middle)

1717 SOUTH BOULDER

SUITE 400

(Street)

TULSA OK 74119

(City) (State) (Zip)

2. Issuer Name and Ticker or Trading Symbol
ALLIANCE RESOURCE PARTNERS LP [ ARLP ]

5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)

	Director		10% Owner
X	Officer (give title below)		Other (specify below)
	VP, CONTROLLER AND CAO

3. Date of Earliest Transaction (Month/Day/Year)
02/17/2026

4. If Amendment, Date of Original Filed (Month/Day/Year)

6. Individual or Joint/Group Filing (Check Applicable Line)

X	Form filed by One Reporting Person
	Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	3. Transaction Code (Instr. 8)		4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5)			5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4)	6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
			Code	V	Amount	(A) or (D)	Price
Common unit	02/17/2026		M		6,086	A	(1)	51,434	D
Common unit	02/17/2026		F		2,992	D	$24.37(2)	48,442	D

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8)		5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5)		6. Date Exercisable and Expiration Date (Month/Day/Year)		7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4)		8. Price of Derivative Security (Instr. 5)	9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)	10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
				Code	V	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares
Restricted unit	(1)	02/17/2026		M			6,086	02/17/2026	(3)	Common unit	6,086	(1)	0	D

Explanation of Responses:

1. The restricted units were issued on February 17, 2026 based upon an ARLP unit price of $24.37.

2. Upon issuance, restricted units are withheld by the Partnership for the payment of tax liability at the vesting price of $24.37.

3. Not applicable

	/s/ Megan J. Cordle by Kenneth Hemm, pursuant to power of attorney dated February 28, 2022	02/19/2026
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
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** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
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FAQ

What did ARLP executive Megan J. Cordle report on this Form 4?

Megan J. Cordle reported the vesting and conversion of 6,086 restricted units into common units, along with a related tax-withholding disposition. These transactions reflect routine equity compensation activity and adjust her direct holdings in Alliance Resource Partners LP common units.

How many ARLP units did Megan J. Cordle acquire in this filing?

She acquired 6,086 Alliance Resource Partners LP common units through the exercise or conversion of restricted units. This reflects equity awards vesting at a referenced ARLP unit price of $24.37, increasing her directly held common units before any tax-related dispositions.

Why were 2,992 ARLP common units disposed of in the Form 4?

The 2,992 Alliance Resource Partners LP common units were disposed of to pay tax liabilities associated with the vesting transaction. The units were withheld at a price of $24.37 per unit, functioning as a tax-withholding mechanism rather than an open market sale.

What is Megan J. Cordle’s ARLP ownership after these transactions?

Following the reported transactions, Megan J. Cordle directly holds 48,442 Alliance Resource Partners LP common units. This balance reflects the 6,086-unit vesting and the 2,992 units withheld for taxes on February 17, 2026, as shown in the Form 4 data.

Was the tax-withholding in ARLP units an open market sale?

The tax-withholding disposition of 2,992 Alliance Resource Partners LP common units was not an open market sale. Units were withheld by the partnership at the vesting price of $24.37 specifically to satisfy tax liabilities arising from the restricted unit vesting.