0000318673 EX-FILING FEES 0000318673 2025-07-14 2025-07-14 0000318673 1 2025-07-14 2025-07-14 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure

 

Exhibit 107.1

 

Calculation of Filing Fee Table

 

Form S-8

Registration Statement Under

The Securities Act of 1933

(Form Type)

 

Security National Financial Corporation

(Exact Name of Registrant as Specified in its Charter)

 

Table 1 – Newly Registered Securities

 

CALCULATION OF REGISTRATION FEE

 

Title of Securities to be Registered  Amount to be Registered(1)   Proposed Maximum Offering Price per Share   Proposed Maximum Aggregate Offering Price    Fee Rate     Amount of Registration Fee 
Class A Common Stock, $2.00 par value per share                             
Amendment to the Security National Financial Corporation 2022 Equity Incentive Plan   3,000,000 (2)(4)  $10.20 (3)  $30,600,000.00      0.000153100     $4,685 

Total Offering Amounts

   3,000,000         

30,600,000.00

         $4,685 
Total Fee Offsets                           - 
Net Fee Due                           4,685 

 

(1)Pursuant to Rule 416(a) promulgated under the Securities Act of 1922, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of the Class A common stock, par value $2.00 per share, of Security National Financial Corporation (the “Company”) which become issuable under the 2022 Equity Incentive Plan, as applicable, by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration which results in an increase in the number of outstanding shares of common stock of the Company.

 

(2)To the extent that (i) an award under the amendment to the 2022 Equity Incentive Plan, as applicable, expires, lapses or is terminated, converted into an award in respect of shares of another entity in connection with a spin-off or other similar event, exchanged for cash, surrendered, repurchased or canceled, in any case, in a manner that results in the Company acquiring the underlying shares at a price not greater than the price paid by the participant or not issuing the underlying shares, such shares will be available for future grants under the 2022 Equity Incentive Plan, as applicable.

 

(3)Pursuant to Rule 457(c) of the Securities Act, and solely for the purposes of calculating the registration fee, the proposed maximum price is based on the average of the high and low prices of the common stock of the Company as reported on the NASDAQ Capital Market on July 9, 2025 ($10.20 per share).

 

(4)Represents 3,000,000 shares of Class A common stock of the Company reserved for issuance under the amendment to the 2022 Equity Incentive Plan.