Company: AVNT
Filing Date: 2025-03-27
Form Type: DEF 14A
Source: 0001122976-25-000019
Chunk: 57

Company: AVIENT CORP
Filing Date: 2025-03-27
Form: DEF 14A
Chunk 57
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 the related impact on earnings per share that such business unit was expected to have during the portion of the performance period after the divestiture. In the event of an acquisition during the performance period, the performance measures (threshold, target, and maximum) would be adjusted to include pro forma figures for the acquired assets for the remainder of the performance period. Pro forma means target’s prior year results corresponding to remaining time left in the performance period, adjusted for purchase accounting and acquisition financing, if any. Adjusted EPS in the table above includes intangible asset amortization.

Actual payouts of the cash-settled performance units granted in 2022 to the Named Executive Officers under the 2020 Plan are set forth for 2024 in the “Non-Equity Incentive Plan Compensation” column of the 2024 Summary Compensation Table of this proxy statement.

Cash-settled performance units granted in 2023 and 2024 remaining outstanding.

All equity awards outstanding as of December 31, 2024 are set forth in the Outstanding Equity Awards at 2024 Fiscal Year-End table of this proxy statement.

Other Aspects of Our Compensation Programs

The Compensation Committee, with support from management, also considers, adopts, reviews and revises executive officer benefit programs, promotions, and any individual agreements impacting the compensation and benefits of our Named Executive Officers. Please see the "Potential Payments Upon Termination or Change

<div align='center'>PROXY STATEMENT 2025 | Annual Meeting of Shareholders 54</div>

#### COMPENSATION DISCUSSION AND ANALYSIS
of Control" section of this proxy statement for more information. In addition, the Compensation Committee also oversees the governance of our compensation practices. The following section describes significant activities relating to the above that occurred in 2024.

Retirement Benefits . We offer the following retirement benefits to eligible employees and eligible Named Executive Officers as specified below. Additional details about these plans, as they apply to the Named Executive Officers, are included in the “2024 Nonqualified Deferred Compensation” section of this proxy statement.

• A defined contribution retirement benefit available to eligible United States employees (as defined in the plan document) through an Internal Revenue Code tax-qualified profit sharing/401(k) plan (referred to as the “Qualified Savings Plan”); and

• An unfunded, nonqualified plan that provides benefits similar to the Qualified Savings Plan (referred to as the “Avient Supplemental Retirement Benefit Plan”), but without the Internal Revenue Code contribution and earnings limitations.

Other