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
Fees
to be paid Equity
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. |