Plumas Bank Offer Letter to Matthew B. Moseley dated January 28, 2028

Exhibit 10.2

PLUMAS BANK

January 28, 2025

Matt Moseley

Via email:

***@***

Dear Matt,

In connection with the definitive agreement and plan of merger currently being negotiated between Plumas Bancorp (the “Company”) and Cornerstone Community Bancorp (“Current Employer”) (the “Proposed Merger Agreement”), we are delighted to extend an offer of employment with the Company’s subsidiary, Plumas Bank. This letter contains the offer of employment with Plumas Bank to be effective upon the closing of the merger transaction (the “Proposed Merger”). Although signed by you and Plumas Bank now, your employment will not be effective unless and until the Proposed Merger closes. We currently expect the Proposed Merger to close in the Third Quarter of 2025, subject to standard regulatory and closing conditions. If the Proposed Merger Agreement is terminated for any reason, this offer will terminate automatically without further action by the parties.

The following outlines the details of this offer:

At Will Nature of Employment. Your employment with Plumas Bank is “at will” which means your employment may be terminated with or without cause, and with or without notice, at any time, at the option of either Plumas Bank or you. No manager or representative other than Plumas Bank’s President, has the authority to enter into any agreement for employment for any specified period of time.

Confidentiality of Customer Information. During your employment with Plumas Bank, safeguarding the confidential financial information concerning Plumas Bank’s customers will be essential to maintain the public trust. It is the policy of Plumas Bank that such confidential information acquired by an employee through their employment must be held in the strictest confidence. Such information is to be held for Company purposes only and not as a basis for personal gain by any employee. Confidential customer information should never be discussed with anyone outside the Company, and only with those within the Company who have a legitimate business need to know. Even after an employee’s tenure with Plumas Bank terminates, the confidentiality of client information continues to be in effect.

Confidentiality of Information Regarding the Company and Plumas Bank. In addition to the above, you agree that during the term of your employment you will have access to or acquire other confidential client, Company (including Plumas Bank), or employee competitive and/or other business information that is unique and cannot be lawfully duplicated or easily acquired. You understand and agree that you will have a continuing obligation not to use, publish or otherwise disclose such information either during or after your employment with Plumas Bank. Further, financial, or other information regarding the Company or Plumas Bank is not to be released to any outside person or organization unless it has been published in reports to shareholders or otherwise made available to the public through authorized news releases. All news media inquiries must be referred to Senior Management. Plumas Bank expects every employee to treat information concerning the Company and Plumas Bank and its personnel with the same confidentiality as information concerning customers of Plumas Bank and to observe, with respect to the Company and Plumas Bank, the same guidelines set forth in the previous paragraph. Even after an employee’s tenure with Plumas Bank terminates, the confidentiality requirement regarding Company and Plumas Bank information continues to be in effect. You must also agree, as a condition of employment, not to use the Company’s confidential business information to solicit or induce, or cause to solicit or induce, either directly or through a third party, any of Plumas Bank’s employees to work with or for you or any of your future employers for a period of one year following separation from employment with Plumas Bank for any reason. This offer is also contingent upon your signing/acknowledging Plumas Bank’s standard policies and procedures. As a Plumas Bank employee, you will be required to abide by all rules and policies, including but not limited to those set forth in Plumas Bank’s Employee Handbook.

Excise Tax Provision. Notwithstanding anything elsewhere in this offer to the contrary, if any of the payments or benefits provided for herein, together with any other payments or benefits (the “Payments”) which you have a right to receive from Current Employer, the Company or Plumas Bank (or their affiliated companies), would constitute an “excess parachute payment” within the meaning of Section 280G of the Internal Revenue Code (the “Code”) and be subject to the excise tax imposed by Section 4999 of the Code (the “Excise Tax”), such Payment shall be reduced to the least extent necessary so that no portion of the Payment shall be subject to the Excise Tax, but only if, by reason of such reduction, the net after-tax benefit received by you as a result of such reduction will exceed the net after-tax benefit that would have been received by you if no such reduction were made. The Payment shall be reduced, if applicable, by Plumas Bank in the following order of priority: (A) reduction of any cash severance payments otherwise payable to you that are exempt from Section 409A of the Code; (B) reduction of any other cash payments attributable to any acceleration of vesting or payments with respect to any equity award that are exempt from Section 409A of the Code; (C) reduction of any payments attributable to any acceleration of vesting or payments with respect to any equity award that are exempt from Section 409A of the Code, in each case, beginning with the payments that would otherwise be made last in time; and (D) reduction of any other payments or benefits otherwise payable to you on a pro-rata basis or such other manner that complies with Section 409A of the Code, but excluding any payments attributable to any acceleration of vesting and payments with respect to any equity award that are exempt from Section 409A of the Code. If, however, such Payment is not reduced as described above, then such Payment shall be paid in full to you and you shall be responsible for payment of any Excise Taxes relating to the Payment.

As a Plumas Bank employee, you will be required to abide by all rules and policies, including but not limited to those set forth in Plumas Bank’s Employee Handbook. Should you accept this offer of employment, you specifically acknowledge and agree that for purposes of any rights or obligations with respect to acceleration of vesting of (or lapse of restrictions relating to) any equity or equity-like awards and severance, the Proposed Merger and the termination of your employment with Current Employer and commencement or your employment with Plumas Bank hereunder does not constitute a separation of service (and you agree that your accrued paid-time off entitlements, if any, will be rolled over to Plumas Bank), and therefore does not entitle you to any payments of or related to the foregoing.

Be advised that the terms and conditions of your employment are subject to change, with or without cause, and with or without notice, at any time by Plumas Bank. This letter sets forth the complete, exclusive, and final statement of our offer of employment to you and supersedes all prior and contemporaneous agreements, offers, understandings, negotiations, and discussions, whether oral or written, between you and us, regarding the subject matter hereof.

To indicate your acceptance, please sign in the area below.

It is our pleasure to welcome you to Plumas Bank. We are looking forward to having you as a member of our team.

Sincerely,

Plumas Bank

ACKNOWLEDGMENT AND ACCEPTANCE

I have read and understood the provisions of this offer of employment, and I accept the above conditional job offer\\.

☑ I understand that by checking this box I am consenting to electronically sign this document, and that the electronic signature created has the same legal effect as a traditional pen and ink signature.

Cornerstone Community Bank