Company: ACA
Filing Date: 2025-04-01
Form Type: DEF 14A
Source: 0001739445-25-000058
Chunk: 25

Company: Arcosa, Inc.
Filing Date: 2025-04-01
Form: DEF 14A
Chunk 25
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IVE COMPENSATION
LTI compensation opportunities are a key part of the total target compensation for our NEOs. The LTI program objectives are to:

| Supporta strong performance-based culture.                                               |     | Alignexecutives’ interests with those of shareholders.              |
| Attract and retainkey leaders and other participants through the use of equity programs. |     | Maintaina well-defined line of sight between performance and award. |

The NEOs' 2024 LTI awards consist of 60% PBRSUs for the performance period January 1, 2024 through December 31, 2026 and 40% TBRSUs. The 2024 LTI award opportunity details are as follows:

Performance-Based Restricted Stock Units. 60% of each NEO’s target 2024 LTI award opportunity is made in the form of PBRSUs, which will not vest unless the performance metric is met. The awarding of PBRSUs is designed to (i) increase the visibility of the long-term incentive performance goals for the program’s participants, (ii) align their efforts toward achieving these goals, and (iii) reinforce pay-for-performance philosophy through settlement of awards following the end of the relevant performance period. These units are non-voting and do not receive dividends or dividend equivalents during the performance period. The HR Committee approves performance targets and payout ranges at the beginning of the three-year performance period. Our actual performance during the performance period determines the number of PBRSUs that will be ultimately earned following the end of the performance period. After the HR Committee certifies the actual results of the performance period, the earned PBRSUs are settled in shares of Common Stock upon the established vesting date.

The HR Committee approved the following company-wide performance metrics and weighting for the PBRSUs to incentivize long-term growth of shareholder value:

|                                        |     | Weighting of Total Performance-Based Equity Award |
| Average Pre-Tax Return on Capital      |     | 40%                                               |
| Cumulative Adjusted Earnings per Share |     | 40%                                               |
| Relative Total Shareholder Return      |     | 20%                                               |

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#### Executive Compensation
The awards will settle in March 2027 following determination of results of the 2024-2026 performance period. Each NEO may receive from 0% to 200% of the target PBRSUs based on actual performance against the target levels set by the HR Committee. The NEOs will earn 0% of