Company: WCC
Filing Date: 2025-04-10
Form Type: DEF 14A
Source: 0001193125-25-078098
Chunk: 48

Company: WESCO INTERNATIONAL INC
Filing Date: 2025-04-10
Form: DEF 14A
Chunk 48
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.Deductibility of Executive CompensationWe consider the anticipated accounting and tax treatment to the Company and our executive officers when reviewing executive compensation and our compensation programs, but the Company reserves the right to pay compensation that is not tax deductible and a portion of the executive officers’ compensation paid in 2024 was not tax deductible. Code Section 162(m) generally imposes a $1 million limit on the amount that a public company may deduct for compensation, including performance-based compensation, paid to “covered employees”. Under Code Section 162(m) as currently in effect, the definition of covered employees generally includes a) the Company’s principal executive officer (“PEO”) and principal financial officer (“PFO”), whether serving in that capacity at the end of the tax year or not, b) the three highest compensated officers for the taxable year other than the PEO and PFO even if the officer’s compensation is not required to be reported under the Exchange Act, and c) any individual who was a covered employee of the Company at any time after December 31, 2016. Thus, the definition of covered employees includes, but is not limited to, the Company’s NEOs. Notwithstanding the limitation on the tax deductibility of performance-based compensation, we generally will continue to emphasize the use of performance-based compensation, including annual incentive payments, compensatory stock options, stock appreciation rights, RSUs, and performance share awards. We expect to continue to authorize compensation in excess of $1 million to covered employees, which will not be deductible under Section 162(m), when we believe doing so is in the best interests of the Company and our stockholders.Compensation Committee ReportThe Compensation Committee has reviewed and discussed the foregoing Compensation Discussion and Analysis with management and based on that review and those discussions, it recommended to the Board of Directors that the foregoing Compensation Discussion and Analysis be included in this Proxy Statement, and in the Annual Report on Form10-Kof the Company for the year ended December 31, 2024.Respectfully Submitted:THE COMPENSATION COMMITTEEMatthew J. Espe,ChairBobby J. GriffinSundaram NagarajanSteven A. RaymundJames L. Singleton
| Wesco 2025 Proxy Statement |     | Compensation Tables |     | 50 |

Compensation Tables Summary Compensation Table

| Name and Principal Position                                 |     |      |      |     |   |    Salary 
       ($) |           |     |   |     Stock 
    Awards 
    ($)(1) |           |     |