Company: ACA
Filing Date: 2025-04-01
Form Type: DEF 14A
Source: 0001739445-25-000058
Chunk: 34

Company: Arcosa, Inc.
Filing Date: 2025-04-01
Form: DEF 14A
Chunk 34
---
 on attainment of performance goals. Awards will pay out between 0% to 200% of the target PBRSU based on actual performance against the performance levels set by the HR Committee. For performance falling between the specified levels, the amount of PBRSUs earned will be interpolated accordingly. The performance metrics and targets used to determine the amounts of the awards paid are described above under "Compensation Discussion and Analysis."

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#### Table of ContentsExecutive Compensation
(4) Represents TBRSUs of Arcosa, of which 33 1/3% vested on March 15, 2025, and 33 1/3% will vest on each of March 15, 2026 and March 15, 2027, if the NEO remains an employee on such date. TBRSUs accrue dividend equivalent units payable in cash, which vest on the same vesting schedule as the underlying award.

(5) The grant date fair value of the stock awards is calculated in accordance with ASC Topic 718.

### OPTION GRANT PRACTICES
We have not historically granted stock options to our employees. We therefore (i) do notgrant, and have not granted, stock options in anticipation of the release of material nonpublic information, (ii) we do nottime, and have not timed, the release of material nonpublic information based on stock option grant dates or for the purpose of affecting the value of executive compensation and (iii) we do not take, and have not taken, material nonpublic information into account when determining the timing and terms of stock options. As stock options have not been an element of employee compensation for a significant amount of time, we do not have a formal policy with respect to the timing of stock option grants, and we did not grant stock options or stock appreciation rights in 2024.

### DISCUSSION REGARDING SUMMARY COMPENSATION TABLE AND GRANTS OF PLAN-BASED AWARDS
In 2024, the NEOs were granted 40% of their respective target LTI compensation opportunity as TBRSUs. These awards were granted to reflect the HR Committee’s desire to incentivize the long-term commitment of key executives to build shareholder value. These TBRSUs vest over three years with 33 1/3% on each of March 15, 2025, 2026, and 2027, if the NEO remains an employee on such date. All TBRSUs are non-voting and provide for dividend equivalent units payable in cash,