Company: OC
Filing Date: 2025-03-14
Form Type: DEF 14A
Source: 0001370946-25-000125
Chunk: 55

Company: Owens Corning
Filing Date: 2025-03-14
Form: DEF 14A
Chunk 55
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2024. As a result, the Committee continues to believe that there are no risks arising from employee compensation programs that are reasonably likely to have a material adverse effect on the Company.

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T a b l e o f C o n t e n t s

#### TIMING OF EQUITY AWARDS
The Company does not have any program, plan, or practice to timeequity grants in coordination with the release of material, non-public information. Annual awards of RSUs and PSUs are granted on the date of the Committee’s February meeting. The Company may also grant equity awards to newly-hired or promoted executives, effective on the start or promotion date. Any other equity grants are generally approved and made by the Committee at appropriate times, including depending on the specific facts and circumstances regarding the grants, as identified by or to the Committee.

#### PERQUISITES
The Compensation Committee reviews its perquisites policy and determines perquisites annually. Beginning in 2024, the Company provided limited reimbursement to the NEOs for tax preparation, estate planning and other financial services up to $10,000 annually with no tax gross-up. We provided this benefit to help our NEOs have more time to focus on their executive duties, without coming at the expense of certain personal time needed to focus on tax, estate planning and other personal financial matters. The Company provided, at modest expense, annual health physicals for our executive officers. We provide this benefit to help preserve our investment in our NEOs by encouraging them to maintain healthy lifestyles and to be proactive in their preventative healthcare. In addition, in 2024, spouses or guests of NEOs could travel, on a space available basis, on the Company’s corporate aircraft when already being used for business trips. Such travel had limited or no incremental cost to the Company. On such occasions, the NEO was subject to imputed income at the applicable Standard Industrial Fare Level rates for any personal passengers attributable to him or her on that flight. Except for the CEO, in instances where a spouse or guest of a NEO accompanied the NEO on business travel, specifically at the request of the Company, the Company provided a tax gross up on the imputed income attributed to the spouse or guest’s travel. The Company does not provide tax gross-ups for the travel of the CEO’s spouse or guests. Mr. Chambers also uses the Company’s corporate aircraft to attend Lincoln Electric Holdings, Inc. board meetings. While the CEO’s use of the corporate aircraft to attend an outside public company’s board meetings is disclosed as