Company: ACEL
Filing Date: 2025-04-11
Form Type: PRE 14A
Source: 0001628280-25-017502
Chunk: 39

Company: Accel Entertainment, Inc.
Filing Date: 2025-04-11
Form: PRE 14A
Chunk 39
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 well as any other areas of concern or risk;

• serving as a resource to the committee chair for meeting agendas and supporting materials in advance of each meeting;

• reviewing and commenting on proxy statement disclosure items, including preparation of the compensation discussion and analysis; and

• advising the Compensation Committee on management’s pay recommendations.

After review and consultation with Aon and management, the Compensation Committee determined that Aon was independent and that there was no conflict of interest resulting from retaining Aon during the year ended December 31, 2024. In reaching these conclusions, the Compensation Committee considered the factors set forth in Exchange Act Rule 10C-1 and NYSE listing standards.

Peer Companies and Competitive Market Data

Annually, the Compensation Committee reviews total compensation market data provided by Aon. The Compensation Committee reviews and approves the peer group used for comparisons prior to commencement of the pay study. Consistent with prior years, the following peer group development criteria were used to develop competitive market values to assist with fiscal year 2024 pay decisions:

• Industry: Companies that are similar to Accel in the casino, gaming, and entertainment industries.

• Company size: Companies that are approximately 0.4x to 3x Accel’s annual revenues, with a secondary focus on market capitalization.

• Peers: Companies using Accel in their compensation peer group.

• Peers of peers: Companies used in the peer groups of potential peer companies.

• Competitors: Companies that compete with Accel for business and management talent.

• Management and Board recommendations.

The peer group approved by the Compensation Committee for the Fall of 2023 compensation study used to assist with 2024 pay decisions consists of the following 14 companies in the casino, gaming and entertainment industries.

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| Company                           |     |                               |
| Bally’s Corporation               |     | Light & Wonder, Inc.          |
| Boyd Gaming Corporation           |     | Monarch Casino & Resort, Inc. |
| Century Casinos, Inc.             |     | Penn Entertainment, Inc.      |
| Churchill Downs Incorporated      |     | PlayAGS, Inc.                 |
| Everi Holdings, Inc.              |     | Red Rock Resorts, Inc.        |
| Golden Entertainment, Inc.        |     | Rush Street Interactive, Inc. |
| International Game Technology PLC |     | Sphere Entertainment Co.      |

Peer group compensation disclosure will be supplemented with survey market data for selected roles, where broader U.S. market comparisons are