Company: CF
Filing Date: 2025-03-25
Form Type: DEF 14A
Source: 0001104659-25-027767
Chunk: 86

Company: CF Industries Holdings, Inc.
Filing Date: 2025-03-25
Form: DEF 14A
Chunk 86
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 employer contribution equal to an amount between 4% and 7% (depending on years of service, as set forth in the table below) of the employee’s eligible earnings. Under the enhanced 401(k) plan, the eligible earnings for NEOs and other executive officers remains limited to base salary. In addition, due to the freeze of the New Retirement Plan and the changes adopted in the enhanced 401(k) plan, the Supplemental Benefit and Deferral Plan was amended effective January 1, 2023 to freeze future supplemental pay credits and add supplemental automatic annual employer contributions on eligible earnings in excess of the limit under Section 401(a)(17) of the Internal Revenue Code.

| ​ | Completed Years of Service as of the LastDay of the Plan Year for Which theEmployer Contribution is Credited | ​ | ​ | Employer Contribution as aPercentage of EligibleEarnings for the Plan Year | ​ |
| ​ | Fewer than 5                                                                                                 | ​ | ​ | 4%                                                                         | ​ |
| ​ | At least 5 but fewer than 10                                                                                 | ​ | ​ | 5%                                                                         | ​ |
| ​ | At least 10 but fewer than 15                                                                                | ​ | ​ | 6%                                                                         | ​ |
| ​ | At least 15                                                                                                  | ​ | ​ | 7%                                                                         | ​ |

The compensation and management development committee also reviewed “tally sheets,” estimating these benefits for our chief executive officer and the other NEOs under various assumptions and scenarios. Commencing with equity grants made in 2014, unless an award agreement provides otherwise, our NEOs who retire upon having reached age 60 with at least five years of service at the time of retirement will receive a pro-rated number of RSUs and PRSUs based on their length of service between the grant date of such award and the NEO’s retirement date, provided that, in each case, the NEO has provided us with at least six months’ notice prior to such retirement. In addition, such eligible retirees will have four years from their retirement date to exercise any vested options. Based on its review, the changes and enhancements to the retirement benefits for employees beginning in 2023 and the other factors noted above, the compensation and management development committee determined that our retirement benefits serve the best interests of the company and our shareholders and are consistent with competitive market practices.

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Use of Industry Reference Group As noted above, the compensation and management development committee has adopted an Industry