Company: BL
Filing Date: 2025-03-27
Form Type: DEF 14A
Source: 0001666134-25-000011
Chunk: 66

Company: BLACKLINE, INC.
Filing Date: 2025-03-27
Form: DEF 14A
Chunk 66
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 not counted toward the deduction limitations of

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TABLE OF CONTENTS

Section 162(m) of the Code if the compensation is paid under a compensation arrangement that was in existence before the effective date of the initial public offering and certain other requirements are met. While certain of our equity awards may be eligible to be excluded from our deductibility limitation of Section 162(m) of the Code pursuant to this transition rule, the Compensation Committee has not adopted a policy that all equity or other compensation must be deductible.

In approving the amount and form of compensation for our NEOs, the Compensation Committee generally considers all elements of the cost to us of providing such compensation, including the potential impact of Section 162(m) of the Code, as well as our need to maintain flexibility in compensating executive officers in a manner designed to promote our goals. The Compensation Committee may, in its judgment, authorize compensation payments that may or may not be deductible when it believes that such payments are appropriate to attract, retain or motivate executive talent.

#### Accounting for Stock-Based Compensation
We follow the Financial Accounting Standards Board’s Accounting Standards Codification No. 718, Compensation - Stock Compensation (“ASC 718”) for our stock-based compensation awards. ASC 718 requires us to measure the compensation expense for all share-based payment awards made to our employees and members of our Board, including options to purchase shares of our common stock and other stock awards, based on the grant date “fair value” of these awards. This calculation is performed for accounting purposes and reported in the executive compensation tables required by the federal securities laws, even though the recipient of the awards may never realize any value from their awards.

#### Risk Considerations
The Compensation Committee, in cooperation with management, reviewed our 2024 compensation programs. Our Compensation Committee believes that the mix and design of the elements of such programs do not encourage our employees to assume excessive risks and accordingly, are not reasonably likely to have a material adverse effect on our Company. We have designed our compensation programs to be balanced so that our employees are focused on both short and long-term financial and operational performance. In particular, the weighting towards long-term equity incentive compensation discourages short-term risk taking. Goals are appropriately set with targets that encourage growth in the business, while doing so in a manner that encourages profitability.

#### Executive Employment Arrangements
Therese Tucker. We are party to an employment agreement with Ms. Tucker. The employment agreement has no specific term and provides for “at-will” employment.