Company: GLPI
Filing Date: 2025-04-29
Form Type: DEF 14A
Source: 0001193125-25-101728
Chunk: 45

Company: Gaming & Leisure Properties, Inc.
Filing Date: 2025-04-29
Form: DEF 14A
Chunk 45
---
 its own securities. A copy of the Insider Trading Policy is filed as Exhibit 19.1 to the Company’s Annual Report on Form 10-K for the year ended December 31, 2024. Statutory and Regulatory Considerations.In designing the Company’s compensatory programs, we consider the various tax, accounting and disclosure rules associated with various forms of compensation. We also review and consider the deductibility of executive compensation under Section 162(m) (“Section 162(m)”) of the Internal Revenue Code of 1986, as amended (the “Code”). The Tax Cuts and Jobs Act, enacted in December 2017, amended certain aspects of Section 162(m) specifically affecting the exclusion of performance-based compensation from the $1 million limit or deductions for executive compensation in future years. For 2024, we considered the implications and exemptions to such limitation. We seek to preserve the Company’s tax deductions for executive compensation to the extent consistent with the Company’s executive compensation objectives. However, we may also from time to time consider and grant compensation that may not be tax deductible if we believe such compensation is warranted to achieve the Company’s objectives.

| 42 |2025 Proxy Statement |     | Gaming and Leisure Properties, Inc. |

| Proxy   
 Summary |     | Corporate      
 Responsibility |     | Board of  
 Directors |     | Executive    
 Compensation |     | Audit Committee 
 Matters         |     | Voting    
 Proposals |     | Other   
 Matters |

Compensation Committee Report We have reviewed and discussed the Compensation Discussion and Analysis with management. Based on our review and discussion with management, the Compensation Committee recommended to our Board of Directors that the Compensation Discussion and Analysis be included in this Proxy Statement and, by reference, in the Company’s Annual Report on Form 10-Kfor the fiscal year ended December 31, 2024. Compensation Committee James B. Perry, Chair Carol “Lili” Lynton Joseph W. Marshall, III The foregoing report of the Compensation Committee does not constitute soliciting material and shall not be deemed filed, incorporatedby reference into or a part of any other filing by the Company (including any future filings) under the Securities Act of 1933, as amended (the “Securities Act”) or the Exchange Act, except to the extent the Company specifically incorporates such report by reference therein.

| Gaming and Leisure Properties, Inc. |     | 2025 Proxy Statement| 43 |

| Proxy   
 Summary |     | Corporate      
 Responsibility |     | Board of  
 Directors