STOCK TITAN

Banner Corp (BANR) EVP relinquishes shares to cover tax on stock vesting

(Neutral)
(Neutral)
Form Type
4

Rhea-AI Filing Summary

Banner Corp Executive VP James M. Costa reported a tax-related share disposition. On July 31, 2026, 386 shares of common stock were relinquished at $69.87 per share to cover tax obligations arising from the vesting of 1,548 restricted shares under the 2023 Omnibus Incentive Plan. Following this withholding, Costa directly holds 42,467 shares of Banner Corp common stock.

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Insider Costa James M
Role Executive VP, Banner Bank
Type Security Shares Price Value
Tax Withholding Common Stock, $0.01 par value per share F1, F2 386 $69.87 $27K
Holdings After Transaction: Common Stock, $0.01 par value per share — 42,467 shares (Direct)
Footnotes (2)
  1. F1. Shares relinquished to cover tax obligations on vesting of 1,548 shares of restricted stock pursuant to the 2023 Omnibus Incentive Plan.
  2. F2. Market price on July 31, 2026.
Shares relinquished for taxes 386 shares Tax-withholding disposition on July 31, 2026
Tax-withholding price $69.87 per share Market price on July 31, 2026 for the 386 shares
Shares after transaction 42,467 shares Direct holdings of James M. Costa following the disposition
Restricted shares vested 1,548 shares Restricted stock vesting under the 2023 Omnibus Incentive Plan
Transaction date July 31, 2026 Date of tax-withholding disposition
restricted stock financial
"vesting of 1,548 shares of restricted stock pursuant to the 2023"
Shares granted to an individual that carry limits on transfer or sale until certain conditions are met, such as staying with the company for a set time or hitting performance targets. Think of them as a locked gift that gradually opens; for investors they matter because they affect how many shares may enter the market later, signal management incentives and potential dilution, and reveal confidence in future company performance.
2023 Omnibus Incentive Plan financial
"restricted stock pursuant to the 2023 Omnibus Incentive Plan"
tax obligations financial
"Shares relinquished to cover tax obligations on vesting of 1,548"
tax-withholding disposition financial
"transaction_action: tax-withholding disposition"
A tax-withholding disposition is an event or transaction—such as selling or transferring securities, exercising options, or receiving compensation—that triggers a requirement to hold back part of the payment and remit it to tax authorities. It matters to investors because it reduces the cash they receive immediately and can change the timing and amount of taxable income, like a cashier taking a portion of your sale proceeds to pay taxes before you get the rest.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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FAQ

What insider transaction did James M. Costa report at BANR?

James M. Costa, Executive VP of Banner Bank, reported 386 shares of Banner Corp common stock relinquished for taxes. The shares were withheld on July 31, 2026, tied to restricted stock vesting under the company’s 2023 Omnibus Incentive Plan.

How many Banner Corp (BANR) shares were withheld for taxes?

A total of 386 shares of Banner Corp common stock were relinquished to cover tax obligations. This tax withholding was connected to the vesting of 1,548 restricted shares granted under Banner Corp’s 2023 Omnibus Incentive Plan.

What price per share was used for the BANR tax withholding?

The tax-withholding disposition used a price of $69.87 per share, identified as the market price on July 31, 2026. This price applied to the 386 shares of Banner Corp common stock relinquished for tax obligations.

How many Banner Corp (BANR) shares does James M. Costa hold after the transaction?

After the reported tax-related disposition, James M. Costa directly holds 42,467 shares of Banner Corp common stock. This figure reflects his position following the 386 shares relinquished to cover taxes on restricted stock vesting.

What event triggered the tax withholding in the BANR Form 4 filing?

The tax withholding was triggered by the vesting of 1,548 restricted shares of Banner Corp stock. To cover related tax obligations, 386 shares were relinquished, consistent with the company’s 2023 Omnibus Incentive Plan terms.

Is the BANR insider transaction a market sale or tax withholding?

The reported activity is a tax-withholding disposition, not an open-market sale. Shares were relinquished to satisfy tax obligations arising from the vesting of 1,548 restricted shares under Banner Corp’s 2023 Omnibus Incentive Plan.
SEC Form 4
FORM 4UNITED 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
OMB APPROVAL
OMB Number:3235-0287
Estimated average burden
hours per response:0.5
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*
Costa James M

(Last)(First)(Middle)
10 SOUTH FIRST AVENUE

(Street)
WALLA WALLA WASHINGTON 99362

(City)(State)(Zip)

UNITED STATES

(Country)
2. Issuer Name and Ticker or Trading Symbol
BANNER CORP [ BANR ]
5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
Director10% Owner
XOfficer (give title below)Other (specify below)
Executive VP, Banner Bank
2a. Foreign Trading Symbol
3. Date of Earliest Transaction (Month/Day/Year)
07/31/2026
6. Individual or Joint/Group Filing (Check Applicable Line)
XForm filed by One Reporting Person
Form filed by More than One Reporting Person
4. If Amendment, Date of Original Filed (Month/Day/Year)

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)
CodeVAmount(A) or (D)Price
Common Stock, $0.01 par value per share07/31/2026F386(1)D$69.87(2)42,467D
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)
CodeV(A)(D)Date ExercisableExpiration DateTitleAmount or Number of Shares
Explanation of Responses:
1. Shares relinquished to cover tax obligations on vesting of 1,548 shares of restricted stock pursuant to the 2023 Omnibus Incentive Plan.
2. Market price on July 31, 2026.
/s/ Richard C. Arnold, attorney-in-fact for Mr. Costa08/03/2026
** Signature of Reporting PersonDate
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.
* Form 4: SEC 1474 (03-26)