Company: LILA
Filing Date: 2025-04-09
Form Type: DEF 14A
Source: 0001712184-25-000084
Chunk: 53

Company: Liberty Latin America Ltd.
Filing Date: 2025-04-09
Form: DEF 14A
Chunk 53
---
.S. Internal Revenue Service ( IRS ). Income is imputed only to the extent that the value derived by such applicable method exceeds the amount the officer pays us for such personal use. For 2024, we reimbursed Mr. Nair for approximately $16,286 in taxes associated with his personal use of our aircraft.

We also provide an executive health plan for our executive and senior officers to proactively manage and improve their health. The benefits of this program include a complete medical history review, annual physical examinations, comprehensive laboratory testing, diagnostic testing and consultations with specialists.

Mr. Hussain received relocation benefits in connection with his relocation to Panama in 2022 and a housing allowance in 2022, 2023 and 2024. Under Mr. Hussain’s employment agreement, he will be required to reimburse us for half of his relocation expenses if he voluntarily resigns from our company or is terminated for cause between April 19, 2023 and April 17, 2025. Mr. Hussain also received tax assistance in 2023 and 2024 pursuant to his employment agreement. Pursuant to Ms. Lorenzo’s employment agreement, she received housing benefits and tuition support for each child in 2024.

#### Tax and Accounting Considerations
While the compensation committee considers the accounting and tax implications of its compensation decisions, other important considerations may outweigh such tax or accounting implications, and the compensation committee reserves the right to establish compensation arrangements that may not be fully tax deductible under applicable tax laws. The compensation committee endeavors to ensure that any compensation that could be characterized as non-qualified deferred compensation complies with Section 409A of the Code.

The compensation committee also takes into account from time to time, as appropriate, the accounting treatment of compensation elements in determining types and levels of compensation, including method of payment, for our executive officers.

#### Recoupment Policy
The compensation committee adopted an executive compensation recoupment policy (the Nasdaq recoupment policy ) in accordance with the SEC rules and Nasdaq listing rules, effective on October 2, 2023. Our Nasdaq recoupment policy requires us to recover erroneously awarded performance-based incentive compensation received by current or former members of our executive management team, including our Section 16 officers (as

<div align='center'>40</div>

defined in Rule 16a-1(f) under the Exchange Act), on or after October 2, 2023, if we have a qualifying financial restatement during the three completed fiscal years immediately prior to