Company: SABR
Filing Date: 2025-03-13
Form Type: DEF 14A
Source: 0001193125-25-053907
Chunk: 39

Company: Sabre Corp
Filing Date: 2025-03-13
Form: DEF 14A
Chunk 39
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 will be entitled to a corresponding tax deduction, except to the extent the deduction limits of Section 162(m) of the Code apply.

| 46 |     | | |     | Sabre Corporation 2025 Proxy Statement |

| PROPOSAL 3: APPROVAL OF THE SABRE CORPORATION 2025 OMNIBUS INCENTIVE COMPENSATION PLAN |

Restricted Stock A participant will not recognize taxable income at the time of grant of shares of restricted stock award, and we will not be entitled to a tax deduction at such time, unless the participant makes an election under Section 83(b) of the Code to be taxed at such time. If such election is made, the participant will recognize compensation taxable as ordinary income (and subject to income tax withholding in respect of an employee) at the time of the grant equal to the excess of the fair market value of the shares at such time over the amount, if any, paid for such shares. If such election is not made, the participant will recognize compensation taxable as ordinary income (and subject to income tax withholding in respect of an employee) at the time the restrictions lapse in an amount equal to the excess of the fair market value of the shares at such time over the amount, if any, paid for such shares. We are entitled to a corresponding tax deduction at the time the ordinary income is recognized by the participant, except to the extent the deduction limits of Section 162(m) of the Code apply. In addition, a participant receiving dividends with respect to restricted stock for which the above-described election has not been made and prior to the time the restrictions lapse will recognize compensation taxable as ordinary income (and subject to income tax withholding in respect of an employee), rather than dividend income. We will be entitled to a corresponding tax deduction, except to the extent the deduction limits of Section 162(m) of the Code apply. Restricted Stock Units A participant will not recognize taxable income at the time of grant of a restricted stock unit, and we will not be entitled to a tax deduction at such time. A participant will recognize compensation taxable as ordinary income (and subject to income tax withholding in respect of an employee) at the time of settlement of the award equal to the fair market value of any shares delivered and the amount of cash paid by us, and we will be entitled to a corresponding deduction, except to the extent the deduction limits of Section 162(m) of the Code apply. Other Stock-Based Awards The grant, exercise or settlement of other stock-based awards granted under the