Key Investor Information This document provides you with key investor information about this fund. It is not marketing material. The information is required by law to help you understand the nature and the risks of investing in this fund. You are advised to read it so you can make an informed decision about whether to invest.L&G S&P 100 UCITS ETF Share Class USD Accumulating ETF - ISIN: IE000MU0FDZ8. The Fund is a sub-fund of Legal & General UCITS ETF Plc (the "Company"). Managed by LGIM Managers (Europe) Limited, a member of the Legal & General group (the "Manager") OBJECTIVES AND INVESTMENT POLICY • The L&G S&P 100 UCITS ETF (the "Fund") is a passively managed providing a broad representation of the largest and most established exchange traded fund ("ETF") that aims to track the performance of the S&P companies in the US. 100 Index Net Total Return (the "Index"), subject to the deduction of the• Dividend Policy. This Share Class does not intend to pay dividends. Any ongoing charges and other costs associated with operating the Fund income which may result from the Fund’s investments will be reinvested • Dealing. Shares in this share class (the “Shares”) are denominated in USD into the Fund. and can be bought and sold on stock exchanges by ordinary investors using• Replication. The Fund will primarily invest directly in the securities an intermediary (e.g. a stockbroker). In normal circumstances, onlyrepresented in the Index in similar proportions to their weightings in the Authorised Participants may buy and sell Shares directly with the Company. Index. The Fund may also invest in (1) companies that are not Authorised Participants may redeem their Shares on demand in accordanceconstituents of the Index contained in the Index and (2) financial with the “Dealing Timetable” published on www.lgim.com.derivative instruments ("FDIs") (i.e. investments the prices of which are • Index.The Index is designed to measure the performance of large capbased on the companies contained in the Index and/or such other companies in the US market. The Index is a subset of the S&P 500 and companies). comprises 100 major blue-chip companies across multiple industry groups, • The Fund's base currency is denominated in US dollar (USD). RISK AND REWARD PROFILE Lower RiskHigher Risk• The Fund invests in securities valued in currencies that are differentfrom the base currency of the Fund. Exchange rate fluctuations willimpact the value of your investment. Currency hedging techniques may Potentially lower rewards Potentially higher rewards be applied to reduce this impact but may not entirely eliminate it • Third party service providers (such as counterparties entering into FDIswith the Fund or the Company’s depositary) may go bankrupt and fail to 1 2 3 4 5 6 7 pay money due to the Fund or return property belonging to the Fund. • If the Index provider stops calculating the Index or if the Fund’s licenseto track the Index is terminated, the Fund may have to be closed. • The Fund is rated 6 due to the nature of its investments and its risks.• It may not always be possible to buy and sell Shares on a stock The rating is calculated based on historical data and may not be a reliable indication of the Fund’s future risk profile. The risk category may exchange or at prices closely reflecting the NAV. shift over time. The lowest category on the above scale does not mean • Please refer to the “Risk Factors” section of the Company’s Prospectus "risk free" and the Fund Supplement. The risk and reward indicator may not take account of the following risks of investing in the Fund: CHARGES FOR THE FUND The charges you pay are used to pay the costs of running the fund, including the costs of marketing and distributing it. These charges reduce the potential growth of your investment. • Ordinary investors (i.e. who buy and sell Shares on stock exchanges) are not One-off charges taken before or after you invest charged entry or exit charges by the Company but may be charged dealing costs and fees by their stockbroker. Please consult your stockbroker and/or Entry charge0.00%* investment adviser for details of such fees. • The ongoing charges figure is based on expenses for the 12 month period Exit charge 0.00%* ended 31 December 2025 and may vary from year to year. The ongoing charges figure excludes portfolio transaction costs (except for the custody This is the maximum that might be taken out of your money before it transaction costs paid to the Depositary which are included). is invested or before the proceeds of your investment are paid out • For more information about charges, please see the "Fees and Expenses" section of the Company’s Prospectus and the "Dealing Procedures" and Charges taken from the Share Class over a year "Dealing Information" sections of the Fund Supplement which areavailable at: www.lgim.com. Ongoing charge 0.15% Charges taken from the Share Class over a year Performance feeNone *Authorised Participants dealing directly with the Company will pay related transaction costs PAST PERFORMANCE • The Fund launched in 2025.40 • This share class launched in 2025. 20 (return %) *As this Share Class has been in existence for less than one calendar year, there is insufficientdata to provide a useful indication of past performance. 0 −20 −40 2021 2022 20232024 2025 PRACTICAL INFORMATION • The Fund's depositary is The Bank of New York Mellon SA/NV, Dublin Branch. • The Fund is one of a number of sub-funds of the Company. The assets and liabilities of each sub-fund are segregated from each other by Irish law. Although the rights of investors and creditors are normally limited to the assets of each sub-fund, the Company is a single legal entity that may operate in jurisdictions which may not recognise such segregation. • The Company is resident in Ireland for taxation purposes. This may have an impact on your personal tax position. Please consult your investment or tax adviser for advice on your own tax liabilities. • The Manager may held liable solely on the basis of any statement contained in this document that is misleading, inaccurate or inconsistent with the relevant parts of the Company's Prospectus. • Further information about the Fund and the share class can be obtained from the Company's Prospectus and Fund Supplement and the annual and interim financial statements (that are prepared for the Company as a whole), which are available, in addition to the latest available NAV for the share class and details of the Fund's portfolio, at: http://www.lgim.com. These documents are available free of charge in English and certain other languages. • Switching of shares between this share class and other share classes of the Fund and/or other sub-funds of the Company is not permitted. • An indicative intra-day net asset value (“iNAV”) for the Share Class will be available at: https://www.solactive.com/. • Details of the Manager’s uptodate policy in respect of remuneration, including a description of how remuneration and benefits are calculated and the identities of the persons responsible for awarding same can be accessed from the following website: http://www.lgim.com. A paper copy is also available free of charge from the Manager upon request. LGIM Managers (Europe) Limited is authorised in Ireland and regulated by the Central Bank of Ireland. Legal & General UCITS ETF Plc is authorised in Ireland and regulated by the Central Bank of Ireland. This key investor information is accurate as at 19 February 2026