Company: SABR
Filing Date: 2025-03-13
Form Type: DEF 14A
Source: 0001193125-25-053907
Chunk: 68

Company: Sabre Corp
Filing Date: 2025-03-13
Form: DEF 14A
Chunk 68
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 of a share of our common stock on the grant date. We do not schedule equity award grants in anticipation of the release of material, non-publicinformation, nor do we time the release of material, non-publicinformation based on equity grant dates. Tax and Accounting Considerations Deductibility of Compensation Section 162(m) of the Code generally disallows for public companies a tax deduction for federal income tax purposes of remuneration in excess of $1 million paid to the chief executive officer, chief financial officer, and each of the three other most highly-compensatedexecutive officers in any taxable year. To maintain flexibility to compensate our executive officers in a manner designed to promote short-term and long-term corporate goals and objectives, the Compensation Committee has not adopted a policy that all compensation must be deductible. The Compensation Committee believes that our stockholder interests are best served if its discretion and flexibility in structuring compensation programs to attract, motivate, and retain key executives is not restricted, even though sucharrangements may result in non-deductiblecompensation expense. Thus, the Compensation Committee may approve compensation for the named executive officers that does not comply with an exemption from the deduction limit when it believes that such compensation is consistent with the goals of our executive compensation program and is in the best interests of Sabre and our stockholders. “Golden Parachute” Payments Sections 280G and 4999 of the Code provide that executive officers and directors who hold significant equity interests and certain other service providers may be subject to an excise tax if they receive payments or benefits in connection with a change in control of Sabre that exceeds certain prescribed limits, and that we, or a successor, may forfeit a deduction on the amounts subject to this additional tax. We did not provide any executive officer, including any named executive officer, with a “gross-up”or other reimbursement payment for any tax liability that he or she might owe as a result of the application of Sections 280G or 4999 during 2024, and we have not agreed and are not otherwise obligated to provide any named executive officer with such a “gross-up”or other reimbursement.

| Sabre Corporation2025 Proxy Statement |     | | |     | 73 |

| COMPENSATION DISCUSSION AND ANALYSIS |

Accounting for Stock-BasedCompensation We follow ASC Topic 718 for our stock-basedcompensation awards, which requires companies to measure the compensation expense for all share-basedpayment awards made to employees and directors, including stock options, stock appreciation rights, and