STOCK TITAN

CFO of ePlus (NASDAQ: PLUS) moves 15,214 shares to revocable trust

Filing Impact
(Neutral)
Filing Sentiment
(Neutral)
Form Type
4

Rhea-AI Filing Summary

ePlus inc. Chief Financial Officer Elaine D. Marion reported an internal share transfer involving 15,214 shares of common stock. On July 2, 2026, she moved these shares from a personal account into the Elaine D. Marion Trust for no consideration, and remains the beneficial owner of the trust’s holdings. After the restructuring, the trust holds 93,835 shares indirectly, her direct account holds 34,801 shares, and an IRA holds 424 shares, so the filing reflects an ownership reorganization rather than a market trade.

Positive

  • None.

Negative

  • None.
Insider Marion Elaine D
Role CHIEF FINANCIAL OFFICER
Type Security Shares Price Value
Other Common Stock 15,214 $0.00 --
Other Common Stock 15,214 $0.00 --
holding Common Stock -- -- --
Holdings After Transaction: Common Stock — 34,801 shares (Direct, null); Common Stock — 93,835 shares (Indirect, By Elaine D. Marion Trust)
Footnotes (1)
  1. On July 2, 2026, the reporting person transferred 15,214 shares of ePlus inc. common stock from an account owned by the reporting person to the Elaine D. Marion Trust for no consideration. The reporting person remains the beneficial owner of the securities held by the trust. The shares are held in a revocable trust, of which the reporting person and her spouse are the sole trustees and beneficiaries.
Internal transfer size 15,214 shares Transferred on July 2, 2026 from personal account to trust
Trust holdings after transfer 93,835 shares Elaine D. Marion Trust indirect ownership after transaction
Direct holdings after transfer 34,801 shares Direct ownership by Elaine D. Marion following restructuring
IRA holdings 424 shares Indirect ownership through IRA on July 2, 2026
Restructuring total 30,428 shares Total shares involved in J-coded restructuring transactions
revocable trust financial
"The shares are held in a revocable trust, of which the reporting person and her spouse are the sole trustees"
A revocable trust is a legal arrangement where the person who creates it keeps control and can change or cancel the trust at any time, while naming who will manage and receive the assets later. Think of it like a flexible folder for your investments and property that can be relabeled or reworked as circumstances change; it matters to investors because it determines how ownership is recorded, how easily assets transfer on incapacity or death, and whether holdings bypass public probate proceedings.
beneficial owner financial
"The reporting person remains the beneficial owner of the securities held by the trust"
A beneficial owner is the person who ultimately owns or controls a financial asset or property, even if their name isn't directly on official documents. Think of it like someone who secretly holds the keys to a safe deposit box—others may appear to have access, but the true owner is the one who benefits from what's inside. Identifying beneficial owners helps ensure transparency and prevent illegal activities like money laundering or fraud.
IRA financial
"total_shares_following_transaction": "424.0000" ... "nature_of_ownership": "By IRA""
An individual retirement account (IRA) is a savings account designed to help people put aside money for their retirement, often with tax advantages that encourage long-term savings. It matters to investors because it can grow over time, providing financial security later in life, and offers benefits that can reduce current taxes or allow investments to compound more effectively.
transaction code J financial
""transaction_code": "J" ... "transaction_code_description": "Other acquisition or disposition""
indirect ownership financial
""direct_or_indirect": "I" ... "ownership_type": "indirect""
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Learn about SEC filing dates
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*
Marion Elaine D

(Last)(First)(Middle)
13595 DULLES TECHNOLOGY DRIVE

(Street)
HERNDON VIRGINIA 20171-3413

(City)(State)(Zip)

UNITED STATES

(Country)
2. Issuer Name and Ticker or Trading Symbol
EPLUS INC [ PLUS ]
5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
Director10% Owner
XOfficer (give title below)Other (specify below)
CHIEF FINANCIAL OFFICER
2a. Foreign Trading Symbol
3. Date of Earliest Transaction (Month/Day/Year)
07/02/2026
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 Stock07/02/2026J15,214D$034,801D(1)
Common Stock07/02/2026J15,214A$093,835I(1)By Elaine D. Marion Trust(2)
Common Stock424IBy IRA
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. On July 2, 2026, the reporting person transferred 15,214 shares of ePlus inc. common stock from an account owned by the reporting person to the Elaine D. Marion Trust for no consideration. The reporting person remains the beneficial owner of the securities held by the trust.
2. The shares are held in a revocable trust, of which the reporting person and her spouse are the sole trustees and beneficiaries.
/s/ Elaine D. Marion07/02/2026
** 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)

FAQ

What insider activity did ePlus (PLUS) CFO Elaine D. Marion report?

Elaine D. Marion reported transferring 15,214 ePlus common shares from a personal account into the Elaine D. Marion Trust. The move was for no consideration and reflects internal ownership restructuring, not an open-market purchase or sale.

How many ePlus (PLUS) shares does the Elaine D. Marion Trust hold after the transaction?

Following the transaction, the Elaine D. Marion Trust holds 93,835 ePlus common shares indirectly. The trust is revocable, and Marion and her spouse serve as sole trustees and beneficiaries, so she remains the beneficial owner of these shares.

Did the ePlus (PLUS) CFO sell or buy shares in this Form 4 filing?

The Form 4 shows no open-market buying or selling by the ePlus CFO. Instead, 15,214 shares were moved from a personal account into a revocable trust for no consideration, which is characterized as an internal ownership restructuring transaction.

What are Elaine D. Marion’s direct ePlus (PLUS) share holdings after this filing?

After the reported restructuring, Elaine D. Marion directly holds 34,801 ePlus common shares. She also has indirect holdings through a revocable trust and an IRA, so the filing presents both direct and indirect ownership positions in the company.

How many ePlus (PLUS) shares does Elaine D. Marion hold through her IRA?

Elaine D. Marion’s IRA holds 424 ePlus common shares, classified as indirect ownership. This IRA position is separate from her direct holdings and the larger block of shares held through the Elaine D. Marion Trust described in the same Form 4.

What does the restructuring count of 30,428 ePlus (PLUS) shares represent?

The restructuring count of 30,428 shares reflects two internal transactions of 15,214 shares each involving Marion’s accounts and the Elaine D. Marion Trust. These are coded as “J” transactions, indicating other acquisitions or dispositions rather than standard market trades.