----

| ☒ | ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934     |
|---------|------------------------------------------------------------------------------------------|
|    |                                                                                     |
|    | For the Fiscal Year Ended September 30, 2018                                        |
|    |                                                                                     |
|    | OR                                                                                       |
|    |                                                                                     |
| ☐ | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
| Commission File No. |   | Name of Registrant, State of Incorporation,Address of Principal Offices, and Telephone No.                                   |   | IRS Employer Identification No. |
|---------------------|--------|------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------|
| 001-34757           |   | Spectrum Brands Holdings, Inc.(a Delaware corporation)3001 Deming WayMiddleton, WI 53562(608) 275-3340www.spectrumbrands.com |   | 27-2166630                      |
|                |   |                                                                                                                         |   |                            |
| 333-192634-03       |   | SB/RH Holdings, LLC(a Delaware limited liability company)3001 Deming WayMiddleton, WI 53562(608) 275-3340                    |   | 27-2812840                      |
| Registrant                                                                                 |   | Title of each class           |   | Name of each exchange on which registered |
|--------------------------------------------------------------------------------------------|--------|-------------------------------|--------|-------------------------------------------|
| Spectrum Brands Holdings, Inc.           |   | Common Stock, Par Value $0.01 |   | New York Stock Exchange              |
| SB/RH Holdings, LLC                      |   | None                          |   | None                                      |
| Spectrum Brands Holdings, Inc.           | Yes | ☒ | No | ☐ |   |
|--------------------------------------------------------------------------------------------|-----|---------|----|---------|--------|
| SB/RH Holdings, LLC                      | Yes | ☐ | No | ☒ |   |
| Spectrum Brands Holdings, Inc.           | Yes | ☐ | No | ☒ |   |
|--------------------------------------------------------------------------------------------|-----|---------|----|---------|--------|
| SB/RH Holdings, LLC                      | Yes | ☐ | No | ☒ |   |
| Spectrum Brands Holdings, Inc.           | Yes | ☒ | No | ☐ |   |
|--------------------------------------------------------------------------------------------|-----|---------|----|---------|--------|
| SB/RH Holdings, LLC                      | Yes | ☒ | No | ☐ |   |
| Spectrum Brands Holdings, Inc.           | Yes | ☒ | No | ☐ |   |
|--------------------------------------------------------------------------------------------|-----|---------|----|---------|--------|
| SB/RH Holdings, LLC                      | Yes | ☒ | No | ☐ |   |
| Spectrum Brands Holdings, Inc.           | ☐ |   |   |   |
|--------------------------------------------------------------------------------------------|---------|--------|--------|--------|
| SB/RH Holdings, LLC                      | ☐ |   |   |   |
| Registrant                                                                                 |   | Large Accelerated Filer |   | Accelerated filer |   | Non-accelerated filer |   | Smaller reporting company |   | Emerging growth company |
|--------------------------------------------------------------------------------------------|--------|-------------------------|--------|-------------------|--------|-----------------------|--------|---------------------------|--------|-------------------------|
| Spectrum Brands Holdings, Inc.           |   | X                       |   |              |   |                  |   |                      |   |                    |
| SB/RH Holdings, LLC                      |   |                    |   |              |   | X                     |   |                      |   |                    |

| Spectrum Brands Holdings, Inc.           | ☐ |   |   |   |
|--------------------------------------------------------------------------------------------|---------|--------|--------|--------|
| SB/RH Holdings, LLC                      | ☐ |   |   |   |

| Spectrum Brands Holdings, Inc.           | Yes | ☐ | No | ☒ |   |
|--------------------------------------------------------------------------------------------|-----|---------|----|---------|--------|
| SB/RH Holdings, LLC                      | Yes | ☐ | No | ☒ |   |

----

----

----

Table of Contents

| PART III |                                                                                           |   |
|---------------|------------------------------------------------------------------------------------------------|--------|
| ITEM 10.      | DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE                                         | 1      |
| ITEM 11.      | EXECUTIVE COMPENSATION                                                                         | 9      |
| ITEM 12.      | SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS | 56     |
| ITEM 13.      | CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS                                                 | 58     |
| ITEM 14.      | PRINCIPAL ACCOUNTING FEES AND SERVICES                                                         | 62     |
| PART IV       |                                                                                           |   |
| ITEM 15.      | EXHIBITS, FINANCIAL STATEMENTS AND SCHEDULES                                                   | 63     |

----

Table of Contents

----

Table of Contents

----

Table of Contents

----

Table of Contents

----

Table of Contents

----

Table of Contents

----

Table of Contents

----

Table of Contents

----

Table of Contents

|  | · | David M. Maura, our current Chief Executive Officer and Executive Chairman of our Board; |
|--|--------|-----------------------------------------------------------------------------------------------|

|  | · | Andreas Rouvé, the former Chief Executive Officer and President of SPB Legacy; |
|--|--------|------------------------------------------------------------------------------------------|

|  | · | Douglas L. Martin, our current Executive Vice President and Chief Financial Officer; |
|--|--------|-------------------------------------------------------------------------------------------|

|  | · | Nathan E. Fagre, our former Senior Vice President, General Counsel and Secretary; |
|--|--------|----------------------------------------------------------------------------------------|

|  | · | Stacey L. Neu, our former Senior Vice President, Human Resources; |
|--|--------|------------------------------------------------------------------------|

|  | · | Joseph S. Steinberg, the former Chief Executive Officer and Chairman of the Board of HRG Legacy and our current Board member; |
|--|--------|------------------------------------------------------------------------------------------------------------------------------------|

|  | · | Ehsan Zargar, the former Executive Vice President, Chief Operating Officer, General Counsel and Corporate Secretary of HRG Legacy and our current Executive Vice President, General Counsel and Corporate Secretary; and |
|--|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | · | George C. Nicholson, the former Senior Vice President, Chief Financial Officer and Chief Accounting Officer of HRG Legacy. |
|--|--------|---------------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

----

Table of Contents

----

Table of Contents

----

Table of Contents

----

Table of Contents

----

Table of Contents

----

Table of Contents

| Name                        |   | Cash Severance |      |   | Benefits Continuation(1) |   |   | Total  |   |
|-----------------------------|--------|----------------|-----------|--------|--------------------------|--------|--------|--------|--------|
| Ehsan Zargar(2)        |   | $              | 2,100,000 |   |                     | $      | 5,772  |   |   | $ | 2,105,772 |   |
| George C. Nicholson(3) |   | $              | 980,971   |   |                     | $      | 11,509 |   |   | $ | 992,480 |   |

----

| (1) | This column reflects estimated payments for COBRA coverage.  This does not include the vacation payout for Mr. Zargar of $30,769 and for Mr. Nicholson of $11,700. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | For Mr. Zargar, the cash severance represented the $2,000,000 which remained payable pursuant to his retention agreement at the time of his termination on July 13, 2018 plus the payment of $100,000 for his FlexNet account. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | For Mr. Nicholson, this represented the $750,000 which remained payable pursuant to his retention agreement at the time of his termination on July 13, 2018 plus the payment of an additional bonus of $200,000 plus the payment of $30,971 for his FlexNet account. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

|  | · | Considered the advice of our independent compensation consultant on executive compensation issues and program design, including advice on the corporate compensation program as it compared to our peer group companies; |
|--|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | · | Conducted an annual review of compensation summaries for each NEO, including the compensation and benefit values offered to each executive and other contributors to compensation; |
|--|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | · | Consulted with our Executive Chairman and other members of senior management with regard to compensation matters and periodically met in executive session without management to evaluate management’s input; and |
|--|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | · | Solicited comments and concurrence from other Board members regarding its recommendations and actions. |
|--|--------|--------------------------------------------------------------------------------------------------------|

----

Table of Contents

|  | · | Provide comparative market data for our peer group, and other groups on request, with respect to compensation matters; |
|--|--------|------------------------------------------------------------------------------------------------------------------------|

|  | · | Analyze our compensation and benefit programs relative to our peer group, including our mix of performance based compensation, non-variable compensation and the retentive features of our compensation plans in light of the Company’s strategies and prospects; |
|--|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | · | Review the plan designs, including the performance metrics selected, for our various incentive plans and make recommendations to our Compensation Committee on appropriate plan designs to support the overall corporate strategic objectives, including the extensive work performed and benefits obtained from the efforts of our NEOs and other employees in carrying out the Company’s transformative M&A transactions; |
|--|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | · | Advise our Compensation Committee on compensation matters and management proposals with respect to compensation matters; |
|--|--------|--------------------------------------------------------------------------------------------------------------------------|

|  | · | Assist in the preparation of the compensation discussion and analysis disclosure set forth in this report and the compensation tables provided herewith; and |
|--|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | · | On request, participate in meetings of our Compensation Committee. |
|--|--------|--------------------------------------------------------------------|

----

Table of Contents

----

Table of Contents

*Termination with Cause or Voluntary Termination by the Executive (Other Than for Good Reason)*

----

Table of Contents

----

Table of Contents

----

Table of Contents

----

Table of Contents

----

Table of Contents

----

Table of Contents

----

Table of Contents

| Named Executive*        |   | Annual Base Salaryat end of Fiscal 2018 |   | Actual Base SalaryPaid for Fiscal 2018 |
|-------------------------|--------|-----------------------------------------|--------|----------------------------------------|
| David M. Maura     |   | $900,000                                |   | $769,744                               |
| Andreas Rouvé |   | $735,000                                |   | $603,077                               |
| Douglas L. Martin  |   | $550,000                                |   | $540,128                               |
| Nathan E. Fagre    |   | $375,000                                |   | $368,269                               |
| Stacey L. Neu      |   | $275,000                                |   | $270,064                               |

----

Table of Contents

| Named Executive         |   | MIP Target as % ofAnnual Base |
|-------------------------|--------|-------------------------------|
| David M. Maura     |   | 125%                          |
| Andreas Rouvé |   | 125%                          |
| Douglas L. Martin  |   | 90%                           |
| Nathan E. Fagre    |   | 60%                           |
| Stacey L. Neu      |   | 60%                           |
| Performance Required to Achieve Bonus% as Indicated($ in millions)                       |   |
|------------------------------------------------------------------------------------------|--------|
| Performance Metric                                                                       |   | Weight (% of Target Bonus) |   |   | Threshold (50%) |   |   | Target (100%) |   |   | Maximum (200%) |   |   | Calculated 2018 Payout Factor (% of Target Bonus) |   |
| Consolidated Adjusted EBITDA           |   |   | 50 | % |   | $ | 957.00 |   |   | $ | 995.00 |   |   | $ | 1,044.75 |   |   |   | 0.00 | % |
| Consolidated Free Cash Flow                                                              |   |   | 30 | % |   | $ | 587.00 |   |   | $ | 630.00 |   |   | $ | 686.70 |   |   |   | 0.00 | % |
| Net Sales                                                                                |   |   | 20 | % |   | $ | 5,008.00 |   |   | $ | 5,336.00 |   |   | $ | 5,602.80 |   |   |   | 60.63 | % |

----

Table of Contents

----

Table of Contents

|                    |   | Value of RSUs or Restricted Stock Granted (in $) |      |
|-------------------------|--------|--------------------------------------------------|-----------|
| NEO*                    |   | Award at Target                                  |      |   | Additional Award at Maximum Overachievement |   |   | Total |   |   | Calculated 2018 Payout Factor (% of Target Bonus) |   |
| David M. Maura     |   | $                                                | 3,000,000 |   |   | $ | 750,000 |   |   | $ | 3,750,000 |   |   |   | 0.00 | % |
| Andreas Rouvé |   | $                                                | 3,000,000 |   |   | $ | 750,000 |   |   | $ | 3,750,000 |   |   |   | 0.00 | % |
| Douglas L. Martin  |   | $                                                | 2,000,000 |   |   | $ | 500,000 |   |   | $ | 2,500,000 |   |   |   | 0.00 | % |
| Nathan E. Fagre    |   | $                                                | 750,000   |   |   | $ | 187,500 |   |   | $ | 937,500 |   |   |   | 0.00 | % |
| Stacey L. Neu      |   | $                                                | 500,000   |   |   | $ | 125,000 |   |   | $ | 625,000 |   |   |   | 0.00 | % |

----

Table of Contents

|                                  |   |                              |   |                       |     |    | Performance Required to be Eligible toVest - Indicated % of RSUs($ in millions) |    |
|---------------------------------------|--------|-----------------------------------|--------|----------------------------|----------|---------|---------------------------------------------------------------------------------|---------|
| NEO*                                  |   | Performance Metric                |   | Weight (% of Target Bonus) |     |    | Threshold (50%)                                                                 |    |   | Target (100%) |   |   | Maximum (135%) |   |   | Actual Payment |   |
| David M. Maura(29,515)      |   | Consolidated Adjusted EBITDA      |   |                       | 50       | %       |                                                                            | $       | 957 |   |   | $ | 995 |   |   | $ | 1,045 |   |   | $ | 0 |   |
|                                  |   | Consolidated Free Cash Flow       |   |                       |  50 | %  |                                                                            | $  |  587 |   |   | $  |  630 |   |   | $ |  687 |   |   | $  |  0 |   |
|                                  |   |                              |   |                       |     |    |                                                                            |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Andreas Rouvé(27,410)  |   | Consolidated Adjusted EBITDA      |   |                       | 50       | %       |                                                                            | $       | 957 |   |   | $ | 995 |   |   | $ | 1,045 |   |   | $ | 0 |   |
|                                  |   | Consolidated Free Cash Flow       |   |                       |  50 | %  |                                                                            | $  |  587 |   |   | $  |  630 |   |   | $  |  687 |   |   | $  |  0 |   |
|                                  |   |                              |   |                       |     |    |                                                                            |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Douglas L. Martin(13,705)   |   | Consolidated Adjusted EBITDA      |   |                       | 50       | %       |                                                                            | $       | 957 |   |   | $ | 995 |   |   | $ | 1,044.75 |   |   | $ | 0 |   |
|                                  |   | Consolidated Free Cash Flow       |   |                       |  50 | %  |                                                                            | $  |  587 |   |   | $  |  630 |   |   | $  |  686.70 |   |   | $  |  0 |   |
|                                  |   |                              |   |                       |     |    |                                                                            |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Nathan E. Fagre(11,878)     |   | Consolidated Adjusted EBITDA      |   |                       | 50       | %       |                                                                            | $       | 957 |   |   | $ | 995 |   |   | $ | 1,045 |   |   | $ | 0 |   |
|                                  |   | Consolidated Free Cash Flow       |   |                       |  50 | %  |                                                                            | $  |  587 |   |   | $  |  630 |   |   | $  |  687 |   |   | $  |  0 |   |
|                                  |   |                              |   |                       |     |    |                                                                            |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Stacey L. Neu(6,852)        |   | Consolidated Adjusted EBITDA      |   |                       | 50       | %       |                                                                            | $       | 957 |   |   | $ | 995 |   |   | $ | 1,045 |   |   | $ | 0 |   |
|                                       |        | Consolidated Free Cash Flow  |        |                       |  50 | %  |                                                                            | $  |  587 |   |   | $  |  630 |   |   | $  |  687 |   |   | $  |  0 |   |
|                                  |   |                              |   |                       |     |    |                                                                            |    |   |   |   |   |   |   |   |   |   |   |   |   |

----

Table of Contents

| Position                                                                                                                    |   | $ Value of Stock to be Retained (Multiple of Base Salary) |   | Years to Achieve |
|-----------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------|--------|------------------|
| Executive Chairman of our Board and our Chief Executive Officer           |   | 5x Base Salary                                            |   | 2 years          |
| Chief Financial Officer, General Counsel, Chief Operating Officer, and Presidents of business units                         |   | 3x Base Salary                                            |   | 2 years          |
| Senior Vice Presidents                                                    |   | 2x Base Salary                                            |   | 3 years          |
| Vice Presidents                                                           |   | 1x Base Salary                                            |   | 3 years          |
| Board Members                                                             |   | 5x Cash Retainer                                          |   | 5 years          |

----

Table of Contents

----

Table of Contents

|  | · | As required by Section 304 of the Sarbanes Oxley Act of 2002, which generally provides that if the Company is required to prepare an accounting restatement due to material noncompliance as a result of misconduct with financial reporting requirements under the securities laws, then the CEO and CFO must reimburse the Company for any incentive-based compensation or equity compensation and profits from the sale of the Company’s securities during the 12-month period following initial publication of the financial statements that had been restated; |
|--|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | · | As required by Section 954 of the Dodd-Frank Act and Rule 10D-1 of the Securities Exchange Act of 1934, which generally require that, in the event the Company is required to prepare an accounting restatement due to its material noncompliance with financial reporting requirements under the securities laws, the Company may recover from any of its current or former executive officers who received incentive compensation, including stock options, during the three-year period preceding the date on which the Company is required to prepare a restatement based on the erroneous financial |
|--|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

|  |  | reporting, any amount that exceeds what would have been paid to the executive officer after giving effect to the restatement; and |
|--|--|-----------------------------------------------------------------------------------------------------------------------------------|

|  | · | As required by any other applicable law, regulation, or regulatory requirement. |
|--|--------|---------------------------------------------------------------------------------|

|  | · | If the Company suffers significant financial loss, reputational damage, or similar adverse impact as a result of actions taken or decisions made by the executive officer in circumstances constituting illegal or intentionally wrongful conduct or gross negligence; or |
|--|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | · | If the executive officer is awarded or is paid out under any incentive compensation plan of the Company on the basis of a material misstatement of financial calculations or information, or if events coming to light after the award disclose a material misstatement which would have significantly reduced the amount of the award or payout if known at the time of the award or payout. |
|--|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

| Name andPrincipal Position(1)                                                       |   | Year   |   | Salary |    |   | Bonus(2) |   |    | Stock Awards(3) |   |   | Non-Equity Incentive Plan Compensation(4) |   |   | All Other Compensation(5) |      |   | Total  |   |
|-------------------------------------------------------------------------------------|--------|--------|--------|--------|---------|--------|----------|--------|---------|-----------------|--------|--------|-------------------------------------------|--------|--------|---------------------------|-----------|--------|--------|--------|
| David M. Maura               |   | 2018   |   | $      | 769,744 |   |     |   | – |            |   | $      | 3,200,000                                 |   |   | $                         | 136,463   |   |   | $      | 417,421 |   |   | $ | 4,523,628 |   |
| Executive Chairman of the Board                                                     |   | 2017   |   | $      | 700,000 |   |     |   | – |            |   | $      | 6,000,011                                 |   |   | $                         | 549,784   |   |   | $      | 326,273 |   |   | $ | 7,576,068 | (6)  |
| and Chief Executive Officer                                                         |   | 2016   |   | $      | 490,000 |   |     |   | – |            |   | $      | 3,000,035                                 |   |   | $                         | 1,243,113 |   |   | $      | 449,359 |   |   | $ | 5,182,507 |   |
|                                                                                |   |   |   |   |    |   |     |   |    |            |   |   |                                      |   |   |                      |      |   |   |   |   |   |   |   |   |   |
| Andreas Rouvé           |   | 2018   |   | $      | 603,077 |   |     |   | – |            |   | $      | 3,000,025                                 |   |   | $                         | 111,444   |   |   | $      | 603,688 |   |   | $ | 4,318,234 |   |
| Former SPB Chief Executive Officer                                                  |   | 2017   |   | $      | 735,000 |   |     |   | – |            |   | $      | 6,000,011                                 |   |   | $                         | 577,274   |   |   | $      | 272,964 |   |   | $ | 7,585,249 |   |
|                                                                                     |   | 2016   |   | $      | 735,000 |   |     |   | – |            |   | $      | 3,000,035                                 |   |   | $                         | 1,308,943 |   |   | $      | 701,910 |   |   | $ | 5,745,888 |   |
|                                                                                |   |   |   |   |    |   |     |   |    |            |   |   |                                      |   |   |                      |      |   |   |   |   |   |   |   |   |   |
| Douglas L. Martin            |   | 2018   |   | $      | 540,128 |   |     |   | – |            |   | $      | 1,500,012                                 |   |   | $                         | 60,044    |   |   | $      | 229,074 |   |   | $ | 2,329,258 |   |
| Chief Financial Officer                                                             |   | 2017   |   | $      | 550,000 |   |     |   | – |            |   | $      | 3,500,007                                 |   |   | $                         | 311,021   |   |   | $      | 189,391 |   |   | $ | 4,550,419 |   |
|                                                                                     |   | 2016   |   | $      | 550,000 |   |     |   | – |            |   | $      | 1,499,968                                 |   |   | $                         | 705,227   |   |   | $      | 189,798 |   |   | $ | 2,944,993 |   |
|                                                                                |   |   |   |   |    |   |     |   |    |            |   |   |                                      |   |   |                      |      |   |   |   |   |   |   |   |   |   |
| Nathan E. Fagre              |   | 2018   |   | $      | 368,269 |   |     |   | – |            |   | $      | 1,300,047                                 |   |   | $                         | 225,000   |   |   | $      | 126,904 |   |   | $ | 2,020,220 |   |
| Former SPB Senior Vice President,                                                   |   | 2017   |   | $      | 375,000 |   |     |   | – |            |   | $      | 2,049,992                                 |   |   | $                         | 141,373   |   |   | $      | 101,826 |   |   | $ | 2,668,191 |   |
| General Counsel and Secretary                                                       |   | 2016   |   | $      | 375,000 |   |     |   | – |            |   | $      | 1,299,979                                 |   |   | $                         | 320,558   |   |   | $      | 122,321 |   |   | $ | 2,117,858 |   |
|                                                                                |   |   |   |   |    |   |     |   |    |            |   |   |                                      |   |   |                      |      |   |   |   |   |   |   |   |   |   |
| Stacey L. Neu                                                             |   | 2018   |   | $      | 270,064 |   |     |   | – |            |   | $      | 749,951                                   |   |   | $                         | 165,000   |   |   | $      | 58,713 |   |   | $ | 1,243,728 |   |
| Former Senior Vice President of                                                     |   | 2017   |   | $      | 275,000 |   |     |   | – |            |   | $      | 1,249,942                                 |   |   | $                         | 103,674   |   |   | $      | 46,377 |   |   | $ | 1,674,993 |   |
| Global Human Resources                                                              |   | 2016   |   | $      | 272,916 |   |     |   | – |            |   | $      | 750,033                                   |   |   | $                         | 233,295   |   |   | $      | 39,290 |   |   | $ | 1,295,534 |   |

----

Table of Contents

| Name andPrincipal Position(1)    |   | Year   |   | Salary |    |   | Bonus(2) |   |      | Stock Awards(3) |   |   | Non-Equity Incentive Plan Compensa-tion(4) |   |   | All Other Compensa-tion(5) |    |   | Total  |   |
|----------------------------------|--------|--------|--------|--------|---------|--------|----------|--------|-----------|-----------------|--------|--------|--------------------------------------------|--------|--------|----------------------------|---------|--------|--------|--------|
| Joseph S. Steinberg         |   | 2018   |   |   | – |   |     |   | –   |            |   |   | –                                    |   |   |                       | – |   |   |   | – |   |   |   | – |   |
| Former HRG Chairman and          |   | 2017   |   |   | – |   |     |   | –   |            |   | $      | 80,000                                     |   |   |                       | – |   |   | $      | 85,927 |   |   | $ | 165,927 |   |
| Chief Executive Officer          |   | 2016   |   |   | – |   |     |   | –   |            |   |   | –                                    |   |   |                       | – |   |   |   | – |   |   |   | – |   |
|                             |   |   |   |   |    |   |     |   |      |            |   |   |                                       |   |   |                       |    |   |   |   |   |   |   |   |   |   |
| Ehsan Zargar           |   | 2018   |   | $      | 315,384 |   |     | $      | 5,000,000 |            |   |   | –                                    |   |   |                       | – |   |   | $      | 165,582 |   |   | $ | 5,480,966 |   |
| Former HRG Executive Vice        |   | 2017   |   | $      | 400,000 |   |     | $      | 3,000,000 |            |   |   | –                                    |   |   |                       | – |   |   | $      | 64,225 |   |   | $ | 3,464,225 |   |
| President, General Counsel and   |   |   |   |   |    |   |     |   |      |            |   |   |                                       |   |   |                       |    |   |   |   |   |   |   |   |   |   |
| Chief Operating Officer          |   |   |   |   |    |   |     |   |      |            |   |   |                                       |   |   |                       |    |   |   |   |   |   |   |   |   |   |
|                             |   |   |   |   |    |   |     |   |      |            |   |   |                                       |   |   |                       |    |   |   |   |   |   |   |   |   |   |
| George C. Nicholson         |   | 2018   |   | $      | 279,000 |   |     | $      | 950,000   |            |   |   | –                                    |   |   |                       | – |   |   | $      | 61,380 |   |   | $ | 1,290,380 |   |
| Former HRG Senior Vice President |   | 2017   |   | $      | 312,500 |   |     | $      | 825,000   |            |   |   | –                                    |   |   |                       | – |   |   | $      | 42,441 |   |   | $ | 1,179,941 |   |
| Chief Accounting Officer and     |   | 2016   |   | $      | 275,000 |   |     |   | –   |            |   |   | –                                    |   |   | $                          | 300,000 |   |   | $      | 38,250 |   |   | $ | 613,250 |   |
| Chief Financial Officer          |   |   |   |   |    |   |     |   |      |            |   |   |                                       |   |   |                       |    |   |   |   |   |   |   |   |   |   |

----

| (1) | David M. Maura, our current Chief Executive Officer and Executive Chairman of our Board; Andreas Rouvé, the former Chief Executive Officer and President of SPB Legacy; Douglas L. Martin, our current Executive Vice President and Chief Financial Officer; Nathan E. Fagre, our former Senior Vice President, General Counsel and Secretary; Stacey L. Neu, our former Senior Vice President, Human Resources; Joseph S. Steinberg, the former Chief Executive Officer and Chairman of our Board of HRG Legacy and our current board member; Ehsan Zargar, the former Executive Vice President, Chief Operating Officer, General Counsel and Corporate Secretary of HRG Legacy and our current Executive Vice President, General Counsel and Corporate Secretary; and George C. Nicholson, the former Senior Vice President, Chief Financial Officer and Chief Accounting Officer of HRG Legacy. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | For Messrs. Zargar and Nicholson this reflects amounts paid for Fiscal 2018 pursuant to their retention agreements with HRG Legacy. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | The 2018 EIP grants and the grants made under the Spectrum S3B Plan which are represented this column did not meet the applicable performance criteria and were forfeited. Accordingly, this table does not reflect what was paid or what was earned and as noted no payments were made with respect to the 2018 EIP or the Spectrum 3B Plan. For Fiscal 2018, this column reflects grants of performance-based restricted stock units under the 2018 EIP and grants under the Spectrum S3B Plan.  For Fiscal 2017, this column reflects grants of performance-based restricted stock units under the 2017 EIP, and grants under the Spectrum S3B Plan.  For Fiscal 2016, this column reflects grants of performance-based restricted stock units under the 2016 EIP.   This column reflects the aggregate grant date fair value of the awards computed in accordance with ASC Topic 718.  For a discussion of the relevant ASC 718 valuation assumptions, see Note 2, Significant Accounting Policies and Practices, of the Notes to Consolidated Financial Statements, included in the Company’s Annual Report on Form 10‐K for Fiscal 2018.  The performance-based restricted stock unit awards are subject to performance conditions and the values listed in this column with respect to such awards are based on the outcome of such grants at target as of the grant date.  If the conditions for |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

| (4) | For Fiscal 2018, 2017, and 2016, this column represents amounts earned under the Company’s 2018, 2017, and 2016 MIP, as applicable.  For additional detail on the 2018 MIP and the determination of the cash awards thereunder, please refer to the discussion under the headings “Management Incentive Plan” and the table entitled “Grants of Plan-Based Awards Table for Fiscal 2018” and its accompanying footnotes.  The cash incentive awards payable under the 2018, 2017 and 2016 MIP for the NEOs were settled in shares of common stock in lieu of cash on November 25, 2016, December 8, 2017 and December 7, 2018 respectively, as follows: Mr. Maura – 9,594 shares for the 2016 MIP, 4,786 shares for the 2017 MIP and 2,748 shares for the 2018 MIP; Mr. Rouvé – 10,101 shares for the 2016 MIP, 5,025 shares for the 2017 MIP and 1,279 shares for the 2018 MIP; Mr. Martin – 5,442 shares for the 2016 MIP, 2,707 shares for the 2017 MIP and 1,209 shares for the 2018 MIP; Mr. Fagre – 2,474 shares for the 2016 MIP and 1,231 shares for the 2017 MIP; and Ms. Neu – 1,800 shares for the 2016 MIP and 902 shares for the 2017 MIP.  For the 2018 MIP, Mr. Fagre and Ms. Neu received payment of their awards in cash, as provided for in their respective separation agreements. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5) | Please see the following tables for the details of the amounts that comprise the All Other Compensation column.  For Messrs. Zargar and Nicholson, the 2018 amounts reflect HRG Legacy’s FlexNet benefits, HRG Legacy’s 401(k) matching contributions and HRG Legacy paid premiums for supplemental health insurance. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | For his service as an HRG Legacy employee during Fiscal 2017, Mr. Maura also received compensation from HRG Legacy consisting of the following (i) bonus of $2,150,000, (ii) option awards of $1,895,458, and (iii) all other compensation of $550,000 for a total of $4,595,458 (these amounts were earned in connection with Mr. Maura’s separation agreement from HRG Legacy in connection with the Maura Separation Agreement from November 2016).  For Fiscal 2016, Mr. Maura also received compensation from HRG Legacy as follows (i) salary $150,824, (ii) stock awards $191,356, (iii) option awards $36,613, (iv) non‐equity incentive plan compensation of $3,355,080 and all other compensation of $50,000, for a total of $3,783,873.  These amounts are not reflected in the summary compensation table above and relate to Mr. Maura’s prior service for HRG Legacy.  For additional details please see the Summary Compensation Table of HRG Legacy’s Proxy dated April 30, 2018. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Name*                   |   | Financial Planning Services Provided to Executive |   |   | Life Insurance Premiums Paid on Executives Behalf(1) |   |   | Car Allowance/​Personal Use of Company Car(2) |   |   | Tax Equalization Payments(3) |   |   | Company Contribu-tions to Executive’s Qualified Retirement Plan(4) |   |   | Company Contribu-tions to Executive’s Supplemen-tal Life Insurance Policy |   |   | Dividends(5) |   |   | FlexNet |   |   | Other(6) |    |   | Total  |   |
|-------------------------|--------|---------------------------------------------------|--------|--------|------------------------------------------------------|--------|--------|-----------------------------------------------------|--------|--------|------------------------------|--------|--------|--------------------------------------------------------------------------|--------|--------|---------------------------------------------------------------------------------|--------|--------|--------------|--------|--------|---------|--------|--------|----------|---------|--------|--------|--------|
| David M. Maura     |   | $                                                 | 30,000 |   |                                                 | $      | 4,943  |                                                |   | $      | 24,286                       |   |   | $                                                                        | 14,852 |   |                                                                            | $      | 10,320 |         |   | $      | 77,000  |   |   | $        | 256,020 |   |   |   | – |   |   |   | – |   |   | $ | 417,421 |   |
| Andreas Rouvé |   | $                                                 | 30,000 |   |                                                 | $      | 17,640 |                                                |   | $      | 15,250                       |   |   | $                                                                        | 39,641 |   |                                                                            | $      | 9,250  |         |   | $      | 110,250 |   |   | $        | 138,515 |   |   |   | – |   |   | $ | 243,142 |   |   | $ | 603,688 |   |
| Douglas L. Martin  |   | $                                                 | 20,000 |   |                                                 | $      | 10,535 |                                                |   | $      | 15,250                       |   |   | $                                                                        | 27,607 |   |                                                                            | $      | 9,250  |         |   | $      | 82,500  |   |   | $        | 63,932  |   |   |   | – |   |   |   | – |   |   | $ | 229,074 |   |
| Nathan E. Fagre    |   | $                                                 | 20,000 |   |                                                 | $      | 9,185  |                                                |   | $      | 15,427                       |   |   | $                                                                        | 28,474 |   |                                                                            | $      | 9,250  |         |   |   | – |   |   | $        | 44,568  |   |   |   | – |   |   |   | – |   |   | $ | 126,904 |   |

----

Table of Contents

| Name*                    |   | Financial Planning Services Provided to Executive |    |   | Life Insurance Premiums Paid on Executives Behalf(1) |   |    | Car Allowance/​Personal Use of Company Car(2) |   |   | Tax Equalization Payments(3) |   |   | Company Contribu-tions to Executive’s Qualified Retirement Plan(4) |    |   | Company Contribu-tions to Executive’s Supplemen-tal Life Insurance Policy |   |    | Dividends(5) |   |   | FlexNet |   |   | Other(6) |    |   | Total  |   |
|--------------------------|--------|---------------------------------------------------|---------|--------|------------------------------------------------------|--------|---------|-----------------------------------------------------|--------|--------|------------------------------|--------|--------|--------------------------------------------------------------------------|---------|--------|---------------------------------------------------------------------------------|--------|---------|--------------|--------|--------|---------|--------|--------|----------|---------|--------|--------|--------|
| Stacey L. Neu  |   |                                              | – |   |                                                 | $      | 2,132   |                                                |   | $      | 14,250                       |   |   | $                                                                        | 10,300  |   |                                                                            | $      | 6,645   |         |   |   | – |   |   | $        | 25,386  |   |   |   | – |   |   |   | – |   |   | $ | 58,713 |   |
| Joseph S. Steinberg      |   |                                              | – |   |                                                 |   | – |                                                |   |   | –                      |   |   |                                                                     | – |   |                                                                            |   | – |         |   |   | – |   |   |     | – |   |   |   | – |   |   |   | – |   |   |   | – |   |
| Ehsan Zargar   |   |                                              | – |   |                                                 |   | – |                                                |   |   | –                      |   |   |                                                                     | – |   |                                                                            | $      | 9,269   |         |   |   | – |   |   |     | – |   |   | $      | 100,000 |   |   | $ | 56,313 |   |   | $ | 165,582 |   |
| George C. Nicholson      |   |                                              | – |   |                                                 |   | – |                                                |   |   | –                      |   |   |                                                                     | – |   |                                                                            | $      | 10,123  |         |   |   | – |   |   |     | – |   |   | $      | 30,971 |   |   | $ | 20,286 |   |   | $ | 61,380 |   |

----

| (1) | The amount represents the life insurance premium paid for Fiscal 2018.  The Company provides life insurance coverage equal to three times base salary for each executive officer. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | The Company sponsors a leased car and car allowance program.  Under the leased car program, costs associated with using the vehicle are also provided.  These include maintenance, insurance, and license and registration.  Under the car allowance program, the executive receives a fixed monthly allowance.  Mr. Rouvé, Mr. Martin, Mr. Fagre, and Ms. Neu participated in the leased car program.  Mr. Maura received up to $2,000 per month for a car allowance. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Includes tax payments for the financial benefits received for the following executive benefits and perquisites: financial planning, executive life insurance, and executive leased car program. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Represents amounts contributed under the Company-sponsored 401(k) retirement plan. |
|-----|------------------------------------------------------------------------------------|

| (5) | Dividends paid on RSUs held by NEOs which were not factored into the grant date fair value of the RSUs. |
|-----|---------------------------------------------------------------------------------------------------------|

| (6) | Represents salary continuance payments totaling $217,700 and vacation payout totaling $25,442 received by Mr. Rouvé as part of his severance.  For Mr. Zargar, represents (i) vacation payout of $30,769 from HRG Legacy in connection with the termination of his employment with HRG Legacy, (ii) $20,000 payments from New SPB for consulting services provided to New SPB and (iii) $5,544 from HRG Legacy representing employer paid premiums for a supplemental health insurance plan. For Mr. Nicholson, represents vacation payout of $11,700 from HRG Legacy and $8,586 from HRG Legacy representing employer paid premiums for a supplemental health insurance plan.  As noted above, pursuant to the Restated Zargar Retention Agreement and the Restated Nicholson Retention Agreement, the employment of Mr. Zargar and Mr. Nicholson with HRG Legacy terminated on July 13, 2018 and such termination was a termination without Cause and the payments were made by HRG Legacy pursuant to such agreements and are shown in the Bonus column. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

|                    |   |      |   | Estimated Future Payouts Under Non-Equity Incentive Plan Awards |    |   | Estimated Future Payouts Under Equity Incentive Plan Awards |   |      | Grant Date Fair Value of Stock |   |
|-------------------------|--------|----------------|--------|-----------------------------------------------------------------|---------|--------|-------------------------------------------------------------|--------|-----------|--------------------------------|--------|
| Name*                   |   | GrantDate      |   | Threshold$                                                      |    |   | Target$                                                     |   |      | Maximum$                       |   |   | Threshold$ |   |   | Target$ |   |   | Maximum$ |   |   | Awards(3)$ |   |
| David M. Maura     |   | 10/01/2017 (1) |   | $                                                               | 281,250 |   |                                                        | $      | 1,125,000 |                           |   | $ | 2,812,500 |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   | 12/15/2017 (2) |   |                                                            |    |   |                                                        |   |      |                           |   |   |   |   |   |   | 6,853 |   |   |   | 27,410 |   |   |   | 37,004 |   |   | $ | 3,000,025 |   |
|                         |   | 4/28/2018 (2)  |   |                                                            |    |   |                                                        |   |      |                           |   |   |   |   |   |   | 526 |   |   |   | 2,105 |   |   |   | 2,842 |   |   | $ | 199,975 |   |
| Andreas Rouvé |   | 10/01/2017 (1) |   | $                                                               | 229,688 |   |                                                        | $      | 918,750   |                           |   | $ | 2,296,875 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   | 12/15/2017 (2) |   |                                                            |    |   |                                                        |   |      |                           |   |   |   |   |   |   | 6,853 |   |   |   | 27,410 |   |   |   | 37,004 |   |   | $ | 3,000,025 |   |
| Douglas L. Martin  |   | 10/01/2017 (1) |   | $                                                               | 123,750 |   |                                                        | $      | 495,000   |                           |   | $ | 990,000 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   | 12/15/2017 (2) |   |                                                            |    |   |                                                        |   |      |                           |   |   |   |   |   |   | 3,426 |   |   |   | 13,705 |   |   |   | 18,502 |   |   | $ | 1,500,012 |   |
| Nathan E. Fagre    |   | 10/01/2017 (1) |   | $                                                               | 56,250  |   |                                                        | $      | 225,000   |                           |   | $ | 450,000 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   | 12/15/2017 (2) |   |                                                            |    |   |                                                        |   |      |                           |   |   |   |   |   |   | 2,970 |   |   |   | 11,878 |   |   |   | 16,035 |   |   | $ | 1,300,047 |   |
| Stacey L. Neu      |   | 10/01/2017 (1) |   | $                                                               | 41,250  |   |                                                        | $      | 165,000   |                           |   | $ | 330,000 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                         |   | 12/15/2017 (2) |   |                                                            |    |   |                                                        |   |      |                           |   |   |   |   |   |   | 1,713 |   |   |   | 6,852 |   |   |   | 9,250 |   |   | $ | 749,951 |   |
| Joseph Steinberg        |   | –        |   |                                                            | – |   |                                                        |   | –   |                           |   |   | – |   |   |   | – |   |   |   | – |   |   |   | – |   |   |   | – |   |
| Ehsan Zargar            |   | –        |   |                                                            | – |   |                                                        |   | –   |                           |   |   | – |   |   |   | – |   |   |   | – |   |   |   | – |   |   |   | – |   |
| George C. Nicholson     |   | –        |   |                                                            | – |   |                                                        |   | –   |                           |   |   | – |   |   |   | – |   |   |   | – |   |   |   | – |   |   |   | – |   |

----

| (1) | Represents the threshold, target, and maximum payouts under the Company’s 2018 MIP.  The actual amounts earned under the plan for Fiscal 2018 are disclosed in the Summary Compensation Table above as part of the column entitled “Non-Equity Incentive Plan Compensation.”  For Messrs. Maura and Rouvé the maximum payouts for the disclosed awards are equal to 250% of target.  For Messrs. Martin and Fagre and for Ms. Neu the maximum payouts for the disclosed awards are equal to 200% of target. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | The amounts represent the threshold, target, and maximum payouts, denominated in the number of shares of stock, in respect of performance-based RSUs granted under the Company’s 2018 EIP.  See “Compensation Discussion and Analysis – Equity Incentive Plans – Fiscal 2018 EIP Program” for a discussion of the performance measures applicable to the grants. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Except as otherwise noted, reflects the value at the grant date based upon the probable outcome of the relevant performance conditions at target.  This amount is consistent with the estimate of aggregate compensation costs to be recognized over the service period determined as of the grant date under FASB ASC Topic 718, excluding the effect of any estimated forfeitures. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

| Name*               |   |   | Number of Securities Underlying Unexercised Options Exercisable |    |    | Option Exercise Price |   |    | Option Expiration Date |   |       | Number of Shares or Units of Stock That Have Not Vested |       |   | Market Value of Shares or Units of Stock That Have Not Vested |    |       | Equity Incentive Plan Awards: Number of Unearned Shares, Units, or Other Rights That Have Not Vested(1) |    |    | Equity Incentive Plan Awards: Market or Payout Value of Unearned Shares, Units, or Other Rights That Have Not Vested |   |
|---------------------|--------|--------|-----------------------------------------------------------------|---------|---------|-----------------------|--------|---------|------------------------|--------|------------|---------------------------------------------------------|------------|--------|---------------------------------------------------------------|---------|------------|---------------------------------------------------------------------------------------------------------|---------|---------|----------------------------------------------------------------------------------------------------------------------|--------|
| David M. Maura      |   |   |                                                            | 70,294  |    |                  | $      | 52.83   |                   |   | 11/29/2022 | (12)                                               |       |   | –                                                       |    |       |                                                                                                    | – |    |                                                                                                                 |   | – |   |   |   | – |   |
|                |   |        |                                                            |    | 64,142  |                  |   | $       | 72.92                  |   |       | 12/3/2023                                               | (12)  |   |                                                          | – |       |                                                                                                    |    | – |                                                                                                                 |   |   | – |   |   |   | – |   |
|                |   |        |                                                            |    | 26,743  |                  |   | $       | 82.85                  |   |       | 11/25/2024                                              | (12)  |   |                                                          | – |       |                                                                                                    |    | – |                                                                                                                 |   |   | – |   |   |   | – |   |
|                |   |        |                                                            |    | 1,164   |                  |   | $       | 86.38                  |   |       | 11/24/2025                                              | (12)  |   |                                                          | – |       |                                                                                                    |    | – |                                                                                                                 |   |   | – |   |   |   | – |   |
|                |   |        |                                                            |    | 51,309  |                  |   | $       | 95.43                  |   |       | 12/14/2026                                              | (12)  |   |                                                          | – |       |                                                                                                    |    | – |                                                                                                                 |   |   | – |   |   |   | – |   |
|                |   |        |                                                            |    | – |                  |   |    | –                |   |       |                                                    | –    |   |                                                          |    | 9,273      | (2)                                                                                                |    | $       | 686,573                                                                                                              |   |   |   | 54,328 | (3)  |   | $ | 4,022,445 |   |
| Andreas Rouvé  |   |   |                                                            | – |    |                  |   | – |                   |   |       | –                                                 |       |   |                                                          | 9,273   | (4)   |                                                                                                    | $       | 686,573 |                                                                                                                 |   |   | 52,223 | (5)  |   | $ | 3,866,591 |   |
| Douglas L. Martin   |   |   |                                                            | – |    |                  |   | – |                   |   |       | –                                                 |       |   |                                                          | 4,636   | (6)   |                                                                                                    | $       | 343,249 |                                                                                                                 |   |   | 30,232 | (7)  |   | $ | 2,238,377 |   |
| Nathan E. Fagre     |   |   |                                                            | – |    |                  |   | – |                   |   |       | –                                                 |       |   |                                                          | 4,018   | (8)   |                                                                                                    | $       | 297,493 |                                                                                                                 |   |   | 18,097 | (9)  |   | $ | 1,339,902 |   |
| Stacey L. Neu       |   |   |                                                            | – |    |                  |   | – |                   |   |       | –                                                 |       |   |                                                          | 2,318   | (10)  |                                                                                                    | $       | 171,625 |                                                                                                                 |   |   | 10,995 | (11)  |   | $ | 814,070 |   |
| Joseph S. Steinberg |   |   |                                                            | – |    |                  |   | – |                   |   |       | –                                                 |       |   |                                                          | – |       |                                                                                                    |    | – |                                                                                                                 |   |   | – |   |   |   | – |   |
| Ehsan Zargar        |   |   |                                                            | 3,958   |    |                  | $      | 72.92   |                   |   | 11/29/2023 | (12)                                               |       |   | –                                                       |    |       |                                                                                                    | – |    |                                                                                                                 |   | – |   |   |   | – |   |
|                |   |        |                                                            |    | 5,009   |                  |   | $       | 82.86                  |   |       | 11/25/2024                                              | (12)  |   |                                                          | – |       |                                                                                                    |    | – |                                                                                                                 |   |   | – |   |   |   | – |   |
| George C. Nicholson |   |   |                                                            | – |    |                  |   | – |                   |   |       | –                                                 |       |   |                                                          | – |       |                                                                                                    |    | – |                                                                                                                 |   |   | – |   |   |   | – |   |

----

| (1) | The performance-based RSUs represented in this column did not meet performance criteria and were forfeited. Accordingly, this table does not reflect what was paid or what was earned and as noted no payments were made with respect to the 2018 EIP or the Spectrum 3B Plan.   This represents 54,328 RSUs for Mr. Maura, 52,223 RSUs for Mr. Rouvé, 30,232 RSUs for Mr. Martin, 18,097 RSUs for Mr. Fagre, and 10,995 RSUs for Ms. Neu.   If the performance criteria under the 2018 EIP were satisfied as of September 30, 2018, the RSUs granted would have vested as follows: 50% of the award on December 1, 2018, and the remaining 50% (plus any over-achievement upside) on December 1, 2018, subject to continued employment on that date.  If the performance criteria under the Spectrum S3B Plan had been satisfied as of September 30, 2018, the RSUs granted would have vested as follows: 50% of the award on December 1, 2018, and the remaining 50% on December 1, 2019. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Represents 9,273 performance-based RSUs granted to Mr. Maura pursuant to the Company’s 2017 EIP.  The RSUs granted to Mr. Maura under the 2017 EIP vest as follows: 50% of the award vested on December 1, 2017, and the remaining 50% vest on December 1, 2018. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Represents 29,515 performance-based RSUs granted to Mr. Maura pursuant to the Company’s 2018 EIP, 87 performance-based RSUs granted pursuant to the Company’s 2017 EIP for reaching or exceeding the upper achievement thresholds for the performance goals, 24,726 performance-based RSUs granted pursuant to the Spectrum S3B Plan. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Represents 9,273 performance-based RSUs granted to Mr. Rouvé pursuant to the Company’s 2017 EIP.  The RSUs granted to Mr. Rouvé under the 2017 EIP vest as follows: 50% of the award vested on December 1, 2017, and the remaining 50% vest on December 1, 2018. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

| (5) | Represents 24,410 performance-based RSUs granted to Mr. Rouvé pursuant to the Company’s 2018 EIP, 87 performance-based RSUs granted pursuant to the Company’s 2017 EIP for reaching or exceeding the upper achievement thresholds for the performance goals, and 24,726 performance-based RSUs granted pursuant to the Spectrum S3B Plan. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | Represents 4,636 performance-based RSUs granted to Mr. Martin pursuant to the Company’s 2017 EIP.  The RSUs granted to Mr. Martin under the 2017 EIP vest as follows: 50% of the award vested on December 1, 2017, and the remaining 50% vest on December 1, 2018. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (7) | Represents 13,705 performance-based RSUs granted to Mr. Martin pursuant to the Company’s 2018 EIP, 43 performance-based RSUs granted pursuant to the Company’s 2017 EIP for reaching or exceeding the upper achievement thresholds for the performance goals, and 16,484 performance-based RSUs granted pursuant to the Spectrum S3B Plan. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (8) | Represents 4,018 performance-based RSUs granted to Mr. Fagre pursuant to the Company’s 2017 EIP.  The RSUs granted to Mr. Fagre under the 2017 EIP vest as follows: 50% of the award vested on December 1, 2017, and the remaining 50% vest on December 1, 2017. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (9) | Represents 11,878 performance-based RSUs granted to Mr. Fagre pursuant to the Company’s 2018 EIP, 38 performance-based RSUs granted pursuant to the Company’s 2017 EIP for reaching or exceeding the upper achievement thresholds for the performance goals, and 6,181 performance-based RSUs granted pursuant to the Spectrum S3B Plan. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (10) | Represents 2,318 performance-based RSUs granted to Ms. Neu pursuant to the Company’s 2017 EIP.  The RSUs granted to Ms. Neu under the 2017 EIP vest as follows: 50% of the award vested on December 1, 2017, and the remaining 50% vest on December 1, 2018. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (11) | Represents 6,852 performance-based RSUs granted to Ms. Neu pursuant to the Company’s 2018 EIP, 22 performance-based RSUs granted pursuant to the Company’s 2017 EIP for reaching or exceeding the upper achievement thresholds for the performance goals, and 4,121 performance-based RSUs granted pursuant to the Spectrum S3B Plan. |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (12) | The options granted to Mr. Maura and Mr. Zargar by HRG Legacy had an original expiration date of ten years from the date of grant, which were generally reduced to one year following the termination of their employment.  As Mr. Maura and Mr. Zargar were subsequently employed by the Company following the Merger, the Company entered into an agreement with each Executive confirming that such options would continue to be exercisable until the tenth anniversary of their original grant date. |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

|                                                                                |   | Stock Awards                         |    |   | Options                   |   |
|-------------------------------------------------------------------------------------|--------|--------------------------------------|---------|--------|---------------------------|--------|
| Name                                                                                |   | Number of Shares Acquired on Vesting |    |   | Value Realized On Vesting |   |   | Number of Shares Acquired on Exercise |   |   | Value Realized On Exercise |   |
| David M. Maura               |   |                                 | 53,768  |   |                      | $      | 6,142,088 | (1)  |   |   | – |   |   |   | – |   |
| Andreas Rouvé           |   |                                 | 61,725  |   |                      | $      | 6,865,644 | (2)  |   |   | – |   |   |   | – |   |
| Douglas L. Martin            |   |                                 | 28,562  |   |                      | $      | 3,262,770 | (3)  |   |   | – |   |   |   | – |   |
| Nathan E. Fagre              |   |                                 | 18,377  |   |                      | $      | 2,099,157 | (4)  |   |   | – |   |   |   | – |   |
| Stacey L. Neu                |   |                                 | 10,635  |   |                      | $      | 1,214,858 | (5)  |   |   | – |   |   |   | – |   |
| Joseph S. Steinberg (7)                                                   |   |                                 | – |   |                      |   | – |   |   |   | – |   |   |   | – |   |
| Ehsan Zargar (7)(8)                                                            |   |                                 | 4,118   |   |                      | $      | 444,634 |   |   |   | 49,644 |   |   | $ | 244,274 | (6)  |
| George C. Nicholson               |   |                                 | – |   |                      |   | – |   |   |   | – |   |   |   | – |   |

----

| (1) | The amount for Mr. Maura in this column represents the value realized upon the vesting of 48,982 RSUs on December 1, 2017 and 4,786 RSUs on December 8, 2017.  The value was computed by multiplying the number of shares vested by the closing price per share of the Company’s common stock on each such vesting date, which was $114.21 on December 1, 2017 and $114.47 on December 8, 2017. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | The amount for Mr. Rouvé in this column represents the value realized upon the vesting of 47,427 RSUs on December 1, 2017, 5,025 RSUs on December 8, 2017, and 9,273 RSUs on April 25, 2018.  The value was computed by multiplying the number of shares vested by the closing price per share of the Company’s common stock on each such vesting date, which was $114.21 on December 1, 2017, $114.47 on December 8, 2017 and $94.23 on April 25, 2018. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | The amount for Mr. Martin in this column represents the value realized upon the vesting of 25,855 RSUs on December 1, 2017 and 2,707 RSUs on December 8, 2017.  The value was computed by multiplying the number of shares vested by the closing price per share of the Company’s common stock on each such vesting date, which was $114.21 on December 1, 2017 and $114.47 on December 8, 2017. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | The amount for Mr. Fagre in this column represents the value realized upon the vesting of 17,146RSUs on December 1, 2017 and 1,231 RSUs on December 8, 2017.  The value was computed by multiplying the number of shares vested by the closing price per share of the Company’s common stock on each such vesting date, which was $114.21 on December 1, 2017 and $114.47 on December 8, 2017. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5) | The amount for Ms. Neu in this column represents the value realized upon the vesting of 9,733 RSUs on December 1, 2017 and 902 RSUs on December 8, 2017.  The value was computed by multiplying the number of shares vested by the closing price per share of the Company’s common stock on each such vesting date, which was $114.21 on December 1, 2017 and $114.47 on December 8, 2017. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | The amount for Mr. Zargar in this column represents the value realized upon exercising 49,644 options on April 27, 2018. |
|-----|-------------------------------------------------------------------------------------------------------------------------------|

| (7) | The table above does not reflect the amount of stock awards that vested for Mr. Steinberg and Mr. Zargar in connection with their service as directors and such amounts are reflected in the director compensation table. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (8) | This represents the gross amount of shares which vested and 2,299 shares were withheld for taxes. |
|-----|---------------------------------------------------------------------------------------------------|

----

Table of Contents

|  | (i) | the acquisition, by any individual, entity or group of beneficial ownership of more than 50% of the combined voting power of the Applicable Company’s then outstanding securities; |
|--|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (ii) | individuals who constituted our Board at the effective time of the plan and directors who are nominated and elected as their successors from time to time cease for any reason to constitute at least a majority of our Board; |
|--|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (iii) | consummation of a merger or consolidation of the Applicable Company or any direct or indirect subsidiary of the Applicable Company with any other entity, other than (A) a merger or consolidation which results in the voting securities of the Applicable Company outstanding immediately prior to such merger or consolidation continuing to represent (either by remaining outstanding or by being converted into voting securities of the surviving entity or any parent thereof) more than 50% of the combined voting power of the voting securities of the Applicable Company or such surviving entity or any parent thereof outstanding immediately after such merger or consolidation, (B) a merger or consolidation effected to implement a recapitalization of the Applicable Company (or similar transaction) in which no individual, entity or group is or becomes the beneficial owner, directly or indirectly, of voting securities of the Applicable Company (not including in the securities beneficially owned by such individual, entity or group any securities acquired directly from the Applicable Company or any of its direct or indirect subsidiaries) representing 50% or more of the combined voting power of the Applicable Company’s then outstanding voting securities or (C) a merger or consolidation affecting the Applicable Company as a result of which a Designated Holder (as defined below) owns after such transaction more than 50% of the combined voting power of the voting securities of the Applicable Company or such surviving entity or any parent thereof outstanding immediately after such merger or consolidation; or |
|--|-------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (iv) | approval by the stockholders of the Applicable Company of either a complete liquidation or dissolution of the Applicable Company or the sale or other disposition of all or substantially all of the assets of the Applicable Company, other than a sale or disposition by the Applicable Company of all or substantially all of the assets of the Applicable Company to an entity, more than 50% of the combined voting power of the voting securities of which are owned by stockholders of the Applicable Company in substantially the same proportions as their ownership of the Applicable Company immediately prior to such sale. |
|--|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

|  | (i) | all stock options and stock appreciation rights outstanding as of immediately prior to the change in control will become immediately exercisable; |
|--|-----|---------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (ii) | the restricted period shall expire immediately prior to the change in control with respect to up to 100 percent of the then-outstanding shares of restricted stock or RSUs (including, without limitation, a waiver of any applicable performance goals); |
|--|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (iii) | all incomplete performance periods in effect on the date the change in control occurs shall end on that date, and our Compensation Committee may (i) determine the extent to which performance goals with respect to each such performance period have been met based on such audited or unaudited financial information or other information then available it deems relevant and (ii) cause the participant to receive partial or full payment of awards for each such performance period based upon our Compensation Committee’s determination of the degree of attainment of such performance goals, or assuming that the applicable “target” levels of performance have been attained or on such other basis determined by our Compensation Committee; and |
|--|-------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (iv) | any awards previously deferred shall be settled as soon as practicable. |
|--|------|-------------------------------------------------------------------------|

----

Table of Contents

|                                                                                                          |   | Termination Scenarios (Assumes Termination On 9/30/2018) |   |
|---------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------|--------|
| Component                                                                                                     |   | Without Good Reason or For Cause                         |   |   | With Good Reason or Without Cause |   |   | Upon Death or Disability |   |   | Change in Control (CIC) and Termination |   |
| Cash Severance(1), (2)                                      |   | $                                                        | 0      |   |   | $ | 3,185,411 |   |   | $ | 3,185,411 |   |   | $ | 3,185,411 |   |
| Annual Bonus(3), (4)                                        |   | $                                                        | 0      |   |   | $ | 136,418 |   |   | $ | 136,418 |   |   | $ | 136,418 |   |
| Equity Awards (Intrinsic Value)(5)                                                                            |   |                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Unvested Restricted Stock Units           |   | $                                                        | 0      |   |   | $ | 936,508 | (6)  |   | $ | 936,508 | (6)  |   | $ | 4,708,865 | (7)  |
| Other Benefits                                                                                                |   |                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Health and Welfare(8)                     |   | $                                                        | 0      |   |   | $ | 10,121 |   |   | $ | 10,121 |   |   | $ | 10,121 |   |
|    Leased Vehicle(9)                         |   | $                                                        | 0      |   |   | $ | 24,000 |   |   | $ | 24,000 |   |   | $ | 24,000 |   |
|    Accrued, Unused Vacation(10)              |   | $                                                        | 0      |   |   | $ | 47,942 |   |   | $ | 47,942 |   |   | $ | 47,942 |   |
| Tax Gross-Up(11)                                            |   | $                                                        | 0      |   |   | $ | 0 |   |   | $ | 0 |   |   | $ | 0 |   |
| Total                                                       |   | $                                                        | 0      |   |   | $ | 4,340,400 |   |   | $ | 4,340,400 |   |   | $ | 8,112,757 |   |

----

| (1) | Reflects cash severance payment, under the applicable termination scenarios, of 30.8 months of the Executive’s CEO base salary (the number of months remaining in the initial term of the Employment Agreement) plus the sum of 30.8 months of his Executive Chairman base salary and 1.0x the Fiscal 2018 Executive Chairman target bonus.  Payments are to be made in monthly installments over 12 or 18 months (for the CEO and Executive Chairman payments, respectively) subject to the requirements of Section 409A of the Internal Revenue Code. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Includes $513,425 in cash-based severance compensation related to the executive’s role as CEO. |
|-----|------------------------------------------------------------------------------------------------------|

| (3) | Reflects annual MIP bonus earned based on Fiscal 2018 performance. Payment is subject to the requirements of Section 409A of the Internal Revenue Code. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Includes $30,315 in pro rata bonus payments related to the executive’s role as CEO. |
|-----|-------------------------------------------------------------------------------------------|

| (5) | Reflects value of vested equity awards, if any, using a stock price of $74.04, which was Spectrum’s closing price on September 28, 2018. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | Upon a termination without cause or due to death or disability, or for resignation with good reason, all RSUs earned under the Fiscal 2018 EIP award would be payable; 50% of the RSUs earned under the Fiscal 2017 EIP award would be payable; 50% of the S3B award earned would be payable; and, $250,000 of time-based equity awards would accelerate and vest.  No awards were earned under the Fiscal 2018 EIP or S3B.  Amounts shown reflect the value of the earned, but unpaid, RSUs under the Fiscal 2017 EIP plus the $250,000 of time-based equity. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (7) | Upon a termination in connection with a change in control that occurs between 60 days prior to the change in control and the one-year anniversary of the change in control, all outstanding time-based RSUs will accelerate and vest in full and all performance-based RSUs will accelerate and vest as if the performance goals had been achieved at target.  Amounts shown here reflect the value of the earned, but unpaid RSUs under the Fiscal 2017 EIP (including the “Additional Award RSUs”), the base awards under the Fiscal 2018 EIP and the performance-based RSUs under the S3B grant. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (8) | Reflects 18 months of insurance and other benefits continuation for the executive and any dependents. |
|-----|-------------------------------------------------------------------------------------------------------|

| (9) | Reflects 12 months of car allowance continuation. |
|-----|---------------------------------------------------|

| (10) | Represents compensation for 110.8 hours of unused vacation time in Fiscal 2018. |
|------|---------------------------------------------------------------------------------|

| (11) | The Company does not provide any tax gross-up payments to cover excise taxes. |
|------|-------------------------------------------------------------------------------|

----

Table of Contents

|                                                                                                          |   | Termination Scenarios (Assumes Termination On 9/30/2018) |   |
|---------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------|--------|
| Component                                                                                                     |   | Without Good Reason or For Cause                         |   |   | With Good Reason or Without Cause |   |   | Upon Death or Disability |   |   | Change in Control (CIC) and Termination |   |
| Cash Severance(1)                                           |   | $                                                        | 0      |   |   | $ | 1,320,000 |   |   | $ | 1,320,000 |   |   | $ | 1,320,000 |   |
| Annual Bonus(2)                                             |   | $                                                        | 0      |   |   | $ | 60,024 |   |   | $ | 60,024 |   |   | $ | 60,024 |   |
| Equity Awards (Intrinsic Value)(3)                                                                            |   |                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Unvested Restricted Stock Units           |   | $                                                        | 0      |   |   | $ | 343,254 | (4)  |   | $ | 343,254 | (4)  |   | $ | 2,581,621 | (5)  |
| Other Benefits                                                                                                |   |                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Health and Welfare(6)                     |   | $                                                        | 0      |   |   | $ | 10,121 |   |   | $ | 10,121 |   |   | $ | 10,121 |   |
|    Accrued, Unused Vacation(7)               |   | $                                                        | 0      |   |   | $ | 29,298 |   |   | $ | 29,298 |   |   | $ | 29,298 |   |
| Tax Gross-Up(8)                                             |   | $                                                        | 0      |   |   | $ | 0 |   |   | $ | 0 |   |   | $ | 0 |   |
| Total                                                       |   | $                                                        | 0      |   |   | $ | 1,762,697 |   |   | $ | 1,762,697 |   |   | $ | 4,001,064 |   |

----

| (1) | Reflects cash severance payment, under the applicable termination scenarios, of 1.5X the executive’s current base salary plus 1.0X the Fiscal 2018 target bonus.  Payments are to be made in monthly installments over 18 months, subject to the requirements of Section 409A of the Internal Revenue Code. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Reflects annual MIP bonus earned based on Fiscal 2018 performance. Payment is subject to the requirements of Section 409A of the Internal Revenue Code. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Reflects value of vested equity awards, if any, using a stock price of $74.04, which was Spectrum’s closing price on September 28, 2018. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Upon a termination without cause or in connection with a change in control, or for resignation with good reason, all RSUs earned under the Fiscal 2018 EIP award would be payable; 50% of the RSUs earned Fiscal 2017 EIP award would be payable; and 50% of the S3B award earned would be payable.  No awards were earned under the Fiscal 2018 EIP or S3B.  Amounts shown reflect the value of the earned, but unpaid, RSUs under the Fiscal 2017 EIP. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5) | Upon a termination in connection with a change in control that occurs between 60 days prior to the change in control and the one-year anniversary of the change in control, all outstanding time-based RSUs will accelerate and vest in full and all performance-based RSUs will accelerate and vest as if the performance goals had been achieved at target.  Amounts shown here reflect the value of the earned, but unpaid RSUs under the Fiscal 2017 EIP (including the “Additional Award RSUs”), the Base awards under the Fiscal 2018 EIP and the performance-based RSUs under the S3B grant. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | Reflects 18 months of insurance and other benefits continuation for the Executive and any dependents. |
|-----|-------------------------------------------------------------------------------------------------------|

| (7) | Represents compensation for 110.8 hours of unused vacation time in Fiscal 2018. |
|-----|---------------------------------------------------------------------------------|

| (8) | The Company does not provide any tax gross-up payments to cover excise taxes. |
|-----|-------------------------------------------------------------------------------|

----

Table of Contents

|                                                                                                          |   | Termination Scenarios (Termination As OfApril 25, 2018) |      |
|---------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------|-----------|
| Component                                                                                                     |   | With Good Reasonor Without Cause                        |      |
| Cash Severance(2)                                           |   | $                                                       | 2,021,250 |   |
| Annual Bonus(3)                                             |   | $                                                       | 111,408   |   |
| Termination Notice Period Consideration(4)                  |   | $                                                       | 183,750   |   |
| Equity Awards (Intrinsic Value)(5)                                                                            |   |                                                    |      |   |
|    Unvested Restricted Stock Units           |   | $                                                       | 842,848   | (5)  |
| Other Benefits                                                                                                |   |                                                    |      |   |
|    Health and Welfare(6)                     |   | $                                                       | 10,121    |   |
|    Life Insurance(7)                         |   | $                                                       | 211,235   |   |
|    Leased Vehicle(8)                         |   | $                                                       | 19,063    |   |
|    Accrued, Unused Vacation(9)               |   | $                                                       | 25,442    |   |
| Relocation Bonus                                            |   | $                                                       | 500,000   |   |
| Tax Gross-Up(10)                                            |   | $                                                       | 0         |   |
| Total                                                       |   | $                                                       | 3,925,115 |   |

----

| (1) | Mr. Rouvé’s employment with Spectrum ended on April 25, 2018.  The amounts shown above reflect the amounts that Mr. Rouvé was eligible to receive in connection with his termination pursuant to the Rouvé Separation Agreement, which include the following: |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | A cash severance payment of 1.5X the sum of the Executive’s current base salary and 1.0X the Fiscal 2018 target bonus.  Payments are to be made in monthly installments over 18 months, subject to the requirements of Section 409A of the Internal Revenue Code. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | An annual MIP bonus earned based on Fiscal 2018 performance.  Payment is subject to the requirements of Section 409A of the Internal Revenue Code. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Payment in lieu of ninety (90) days’ notice of termination under his employment agreement. |
|-----|--------------------------------------------------------------------------------------------------|

| (5) | Accelerated delivery of the service-based RSUs earned, but not yet delivered, under the Fiscal 2017 EIP valued at $90.90 per share, the closing price on the date of termination. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | Insurance and other benefits continuation for the Executive and any dependents for 18 months. |
|-----|-----------------------------------------------------------------------------------------------|

| (7) | Payment of executive’s life insurance premium through the end of the severance period (18 months). |
|-----|----------------------------------------------------------------------------------------------------------|

| (8) | Car allowance continuation for 15 months. |
|-----|-------------------------------------------|

| (9) | Compensation for 72 hours (9 days) of unused vacation time in Fiscal 2018. |
|-----|----------------------------------------------------------------------------|

| (10) | The Company does not provide any tax gross-up payments to cover excise taxes. |
|------|-------------------------------------------------------------------------------|

----

Table of Contents

|                                                                                                      |   | Termination Scenarios (Assumes Termination On 9/30/2018) |   |
|-----------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------|--------|
| Component                                                                                                 |   | Without Good Reason or For Cause                         |   |   | With Good Reason or Without Cause |   |   | Upon Death or Disability |   |   | Change in Control (CIC) and Termination |   |
| Cash Severance(2)                                       |   | $                                                        | 0      |   |   | $ | 600,000 |   |   | $ | 600,000 |   |   | $ | 600,000 |   |
| Equity Awards (Intrinsic Value)(3)                                                                        |   |                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Unvested Restricted Stock             |   | $                                                        | 0      |   |   | $ | 297,498 | (4)  |   | $ | 297,498 | (4)  |   | $ | 1,637,345 | (5)  |
| Other Benefits                                                                                            |   |                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Health and Welfare(6)                 |   | $                                                        | 0      |   |   | $ | 6,747 |   |   | $ | 6,747 |   |   | $ | 6,747 |   |
|    Accrued, Unused Vacation(7)           |   | $                                                        | 0      |   |   | $ | 19,976 |   |   | $ | 19,976 |   |   | $ | 19,976 |   |
| Tax Gross-Up(8)                                         |   | $                                                        | 0      |   |   | $ | 0 |   |   | $ | 0 |   |   | $ | 0 |   |
| Total                                                   |   | $                                                        | 0      |   |   | $ | 924,221 |   |   | $ | 924,221 |   |   | $ | 2,264,068 |   |

----

| (1) | Mr. Fagre’s employment as an officer with Spectrum ended on October 1, 2018, at which time Mr. Fagre was eligible to receive certain benefits in connection with his termination pursuant to the Fagre Separation Agreement, which included the following:  (i) the sum of his base salary ($375,000) plus target bonus ($225,000) for Fiscal 2018, payable over 52 weeks (the “Severance Period”) following his separation; (ii) “Additional Severance Pay” of $500,000; (iii) health benefits continuation through the end of the Severance Period with a total value of $6,747; (iv) 4,018 earned but undelivered RSUs pursuant to the Fiscal 2017 EIP (valued at $171,613 as of September 28, 2018); (v) auto-lease continuation for the duration of the Severance Period (value of $14,250); and, (vi) 110.8 hours of accrued, unused vacation ($19,976 in value). |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Reflects cash severance payment, under the applicable termination scenarios, of 1.0X the sum of the Executive’s current base salary and 1.0X the Fiscal 2018 target bonus.  Payments are to be made in semi-monthly installments over 12 months, subject to the requirements of Section 409A of the Internal Revenue Code. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Reflects equity value using a stock price of $74.04, which was Spectrum’s closing price on 9/28/2018. |
|-----|-------------------------------------------------------------------------------------------------------------|

| (4) | Upon a termination without cause or in connection with a change in control, or for resignation with good reason, all RSUs earned under the Fiscal 2018 EIP award would be payable; 50% of the RSUs earned Fiscal 2017 EIP award would be payable; and 50% of the S3B award earned would be payable.  No awards were earned under the Fiscal 2018 EIP or S3B.  Amounts shown reflect the value of the earned, but unpaid, RSUs under the Fiscal 2017 EIP. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5) | Upon a termination in connection with a change in control that occurs between 60 days prior to the change in control and the one-year anniversary of the change in control, all outstanding time-based RSUs will accelerate and vest in full and all performance-based RSUs will accelerate and vest as if the performance goals had been achieved at target.  Amounts shown here reflect the value of the earned, but unpaid RSUs under the Fiscal 2017 EIP (including the “Additional Award RSUs”), the Base awards under the Fiscal 2018 EIP and the performance-based RSUs under the S3B grant. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | Reflects 12 months of insurance and other benefits continuation for the executive and any dependents. |
|-----|-------------------------------------------------------------------------------------------------------|

| (7) | Represents compensation for 110.8 hours of unused vacation time in Fiscal 2018. |
|-----|---------------------------------------------------------------------------------|

| (8) | The Company does not provide any tax gross-up payment to cover excise taxes. |
|-----|------------------------------------------------------------------------------|

----

Table of Contents

|                                                                                                      |   | Termination Scenarios (Assumes Termination On 9/30/2018) |   |
|-----------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------|--------|
| Component                                                                                                 |   | Without Good Reason Or For Cause                         |   |   | With Good Reason Or Without Cause |   |   | Upon Death Or Disability |   |   | Change in Control (CIC) and Termination |   |
| Cash Severance(2)                                       |   | $                                                        | 0      |   |   | $ | 440,000 |   |   | $ | 440,000 |   |   | $ | 440,000 |   |
| Equity Awards (Intrinsic Value)(3)                                                                        |   |                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Unvested Restricted Stock             |   | $                                                        | 0      |   |   | $ | 171,613 | (4)  |   | $ | 171,613 | (4)  |   | $ | 985,645 | (5)  |
| Other Benefits                                                                                            |   |                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Health and Welfare(5)                 |   | $                                                        | 0      |   |   | $ | 6,747 |   |   | $ | 6,747 |   |   | $ | 6,747 |   |
|    Accrued, Unused Vacation(6)           |   | $                                                        | 0      |   |   | $ | 17,108 |   |   | $ | 17,108 |   |   | $ | 17,108 |   |
| Tax Gross-Up(7)                                         |   | $                                                        | 0      |   |   | $ | 0 |   |   | $ | 0 |   |   | $ | 0 |   |
| Total                                                   |   | $                                                        | 0      |   |   | $ | 635,469 |   |   | $ | 635,469 |   |   | $ | 1,449,500 |   |

----

| (1) | Ms. Neu’s employment with Spectrum ended on October 1, 2018, at which time Ms. Neu was eligible to receive certain benefits in connection with her termination pursuant to the Neu Separation Agreement, which included the following:  (i) the sum of her base salary ($275,000) plus target bonus ($165,000) for Fiscal 2018, payable over 52 weeks (the “Severance Period”) following her separation; (ii) ”Additional Severance Pay” of $300,000; (iii) health benefits continuation through the end of the Severance Period with a total value of $6,747; (iv) 2,318 earned but undelivered RSUs pursuant to the Fiscal 2017 EIP (valued at $171,613 as of 9/28/18); (v) auto-lease continuation for the duration of the Severance Period (value of $14,250); and, (vi) 129.4 hours of accrued, unused vacation ($17,108 in value). |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Reflects cash severance payment, under the applicable termination scenarios, of 1.0X the sum of executive’s current base salary and 1.0X the Fiscal 2018 target bonus.  Payments are to be made in semi-monthly installments over 12 months, subject to the requirements of Section 409A of the Internal Revenue Code. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Reflects equity value using a stock price of $74.04, which was Spectrum’s closing price on September 28, 2018. |
|-----|----------------------------------------------------------------------------------------------------------------------|

| (4) | Upon a termination without cause or in connection with a change in control, or for resignation with good reason, all RSUs earned under the Fiscal 2018 EIP award would be payable; 50% of the RSUs earned Fiscal 2017 EIP award would be payable; and 50% of the S3B award earned would be payable.  No awards were earned under the Fiscal 2018 EIP or S3B.  Amounts shown reflect the value of the earned, but unpaid, RSUs under the Fiscal 2017 EIP. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5) | Upon a termination in connection with a change in control that occurs between 60 days prior to the change in control and the one-year anniversary of the change in control, all outstanding time-based RSUs will accelerate and vest in full and all performance-based RSUs will accelerate and vest as if the performance goals had been achieved at target.  Amounts shown here reflect the value of the earned, but unpaid RSUs under the Fiscal 2017 EIP (including the “Additional Award RSUs”), the Base awards under the Fiscal 2018 EIP and the performance-based RSUs under the S3B grant. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | Reflects 12 months of insurance and other benefits continuation for the executive and any dependents. |
|-----|-------------------------------------------------------------------------------------------------------|

| (7) | Represents compensation for 110.8 hours of unused vacation time in Fiscal 2018. |
|-----|---------------------------------------------------------------------------------|

| (8) | The Company does not provide any tax gross-up payment to cover excise taxes. |
|-----|------------------------------------------------------------------------------|

----

Table of Contents

| Committee                                                                                       |   | Chair Annual Retainer |   |   | Member Annual Retainer |   |
|-------------------------------------------------------------------------------------------------|--------|-----------------------|--------|--------|------------------------|--------|
| Audit                                         |   | $                     | 20,000 |   |                   |   | N/A |   |
| Compensation                                  |   |                  | 15,000 |   |                   |   | N/A |   |
| Nominating and Corporate Governance           |   |                  | 15,000 |   |                   |   | N/A |   |

----

Table of Contents

| Committee                                                                                       |   | Chair Annual Retainer |   |   | Member Annual Retainer |   |
|-------------------------------------------------------------------------------------------------|--------|-----------------------|--------|--------|------------------------|--------|
| Audit                                         |   | $                     | 26,000 |   |                   | $      | 15,000 |   |
| Compensation                                  |   |                  | 15,000 |   |                   |   | 6,000 |   |
| Nominating and Corporate Governance           |   |                  | 10,000 |   |                   |   | 5,000 |   |

| Name (1)                            |   | Fees Earned or Paid in Cash (2) |    |       | Stock Awards (3) |   |    | All Other Compensation |   |   | Total   |       |
|-------------------------------------|--------|---------------------------------|---------|------------|------------------|--------|---------|------------------------|--------|--------|---------|------------|
| Kenneth C. Ambrecht            |   | $                               | 180,000 | (4)   |             | $      | 244,993 | (5)               |   | $      | 3,886   | (6)   |   | $ | 428,879 |   |
| Curtis Glovier*                |   | $                               | 106,000 | (7)   |             | $      | 80,000  | (8)               |   | $      | – |       |   | $ | 186,000 |   |
| David S. Harris                |   | $                               | – |       |             | $      | 51,121  | (9)               |   | $      | 260     | (10)  |   | $ | 51,381 |   |
| Frank Ianna*                   |   | $                               | 120,000 | (11)  |             | $      | 80,000  | (12)              |   | $      | – |       |   | $ | 200,000 |   |
| Gerald Luterman*                    |   | $                               | 117,000 | (13)  |             | $      | 80,000  | (14)              |   | $      | – |       |   | $ | 197,000 |   |
| Andrew McKnight* (15)          |   | $                               | – |       |             | $      | – |                   |   | $      | – |       |   | $ | – |   |
| Norman S. Matthews             |   | $                               | 180,000 | (16)  |             | $      | 244,993 | (17)              |   | $      | 3,886   | (18)  |   | $ | 428,879 |   |
| Terry L. Polistina             |   | $                               | 245,500 | (19)  |             | $      | 249,971 | (20)              |   | $      | 3,965   | (21)  |   | $ | 487,936 |   |
| Hugh R. Rovit                  |   | $                               | 180,000 | (22)  |             | $      | 229,952 | (23)              |   | $      | 3,647   | (24)  |   | $ | 413,599 |   |
| Joseph S. Steinberg (25)  |   | $                               | 80,000  | (26)  |             | $      | 309,952 | (27)              |   | $      | 3,647   | (28)  |   | $ | 233,599 |   |
| Andrew Whittaker*              |   | $                               | 80,000  | (29)  |             | $      | 80,000  | (30)              |   | $      | – |       |   | $ | 160,000 |   |

----

Table of Contents

| Name (1)                                                                       |   | Fees Earned or Paid in Cash (2) |    |   | Stock Awards (3) |   |    | All Other Compensation |   |   | Total |       |
|--------------------------------------------------------------------------------|--------|---------------------------------|---------|--------|------------------|--------|---------|------------------------|--------|--------|-------|------------|
| Ehsan Zargar*           |   | $                               | – |   |             | $      | 229,952 | (31)              |   | $      | 2,735 | (32)  |   | $ | 232,687 |   |

----

| * | No longer a director of the Company as of July 13, 2018. |
|---|---------------------------------------------------------------|

| (1) | This column reflects only directors who received compensation during Fiscal 2018. |
|-----|-----------------------------------------------------------------------------------|

| (2) | Amounts reflected in this column include the annual retainer fees and committee chair fees paid in cash to the applicable director during Fiscal 2018.  These amounts include the monthly cash retainers for service on the SPB Legacy Special Committee (chaired by Mr. Polistina), which totaled $234,000 for Mr. Polistina and $180,000 for each of Mr. Ambrecht, Mr. Matthews, and Mr. Rovit.  See “Board Actions; Board Member Independence; Committees of the Board of Directors – Committees Established by Our Board of Directors – Special Committee” above. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Amounts in this column represent the aggregate grant date fair value of each award computed in accordance with FASB ASC Topic 718.  The value was computed by multiplying the number of shares underlying the stock award by the closing price per share of the Company’s common stock on each grant date (or, as applicable, the last trading date immediately prior to the grant date if the grant date fell on a date when the New York Stock Exchange was closed), which was $105.92 on September 29, 2017 (the grant date of October 1, 2017 fell on a Sunday).  For the pro-rata awards for Mr. Harris, the closing price on July 12, 2018 of $82.72 was used to compute the value. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | This amount is the monthly cash retainer for service on the SPB Legacy Special Committee which totaled $180,000 for Mr. Ambrecht. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------|

| (5) | Includes 2,313 RSUs granted to Mr. Ambrecht on October 1, 2017 representing the combined equity portion and in lieu of cash portion of Mr. Ambrecht’s annual SPB Legacy and New SPB director compensation (which vested in full on October 1, 2018).  As of September 30, 2018, Mr. Ambrecht held 2,313 outstanding unvested RSUs. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | Includes dividends paid on RSUs held by Mr. Ambrecht which were not factored into the grant date fair value of the RSUs. |
|-----|-------------------------------------------------------------------------------------------------------------------------------|

| (7) | Represents an equity award of 765 shares of restricted stock granted to Mr. Glovier on November 22, 2017 for Fiscal 2018 HRG Legacy Board services, which vested on July 13, 2018. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (8) | This amount includes quarterly cash retainers for regular HRG Legacy Board service and service on the Audit, Compensation and Nominating and Corporate Governance Committees, totaling $106,000 for Mr. Glovier. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (9) | Includes 618 RSUs granted to Mr. Harris on July 13, 2018 representing the combined pro-rata equity portion and in lieu of cash portion of his annual New SPB director compensation (which vested in full on October 1, 2018).  As of September 30, 2018, Mr. Harris held 618 outstanding unvested RSUs. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (10) | Includes dividends paid on RSUs held by Mr. Harris which were not factored into the grant date fair value of the RSUs. |
|------|-----------------------------------------------------------------------------------------------------------------------------|

| (11) | This amount includes quarterly cash retainers for regular HRG Legacy Board service and service on the Audit, Compensation and Nominating and Corporate Governance Committees, totaling $120,000 for Mr. Ianna. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (12) | Represents an equity award of 765 shares of restricted stock granted to Mr. Ianna on November 22, 2017 for Fiscal 2018 HRG Legacy Board services, which vested on July 13, 2018. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (13) | This amount includes quarterly cash retainers for regular HRG Legacy Board service and service on the Audit, Compensation and Nominating and Corporate Governance Committees, totaling $117,000 for Mr. Luterman. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (14) | Represents an equity award of 765 shares of restricted stock granted to Mr. Luterman on November 22, 2017 for Fiscal 2018 HRG Legacy Board services, which vested on July 13, 2018. |
|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (15) | Mr. McKnight joined the HRG Legacy Board on July 21, 2016.  Mr. McKnight was entitled to, but did not receive, compensation for his services as a director of HRG Legacy. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (16) | This amount is the monthly cash retainer for service on the SPB Legacy Special Committee which totaled $180,000 for Mr. Matthews. |
|------|----------------------------------------------------------------------------------------------------------------------------------------|

| (17) | Includes 2,313 RSUs granted to Mr. Matthews on October 1, 2017 representing the combined equity portion and in lieu of cash portion of his annual SPB Legacy and New SPB director compensation (which vested in full on October 1, 2018).  As of September 30, 2018, Mr. Matthews held 2,313 outstanding unvested RSUs. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (18) | Includes dividends paid on RSUs held by Mr. Matthews which were not factored into the grant date fair value of the RSUs. |
|------|-------------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

| (19) | This amount includes the monthly cash retainer for service as the Chairman of the SPB Legacy Special Committee which totaled $234,000 and for the pro-rata portion of the Lead Independent Director retainer for Fiscal 2018, paid January 14, 2019, for Mr. Polistina. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (20) | Includes 2,360 RSUs granted to Mr. Polistina on October 1, 2017 representing the combined equity portion and in lieu of cash portion of his annual SPB Legacy and New SPB director compensation (which vested in full on October 1, 2018).  As of September 30, 2018, Mr. Polistina held 2,360 outstanding unvested RSUs. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (21) | Represents dividends paid on RSUs held by Mr. Polistina which were not factored into the grant date fair value of the RSUs. |
|------|----------------------------------------------------------------------------------------------------------------------------------|

| (22) | This amount is the monthly cash retainer for service on the SPB Legacy Special Committee which totaled $180,000 for Mr. Rovit. |
|------|-------------------------------------------------------------------------------------------------------------------------------------|

| (23) | Includes 2,171 RSUs granted to Mr. Rovit on October 1, 2017 representing the combined equity portion and in lieu of cash portion of his annual SPB Legacy and New SPB director compensation (which vested in full on October 1, 2018).  As of September 30, 2018, Mr. Rovit held 2,171 outstanding unvested RSUs. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (24) | Includes dividends paid on RSUs held by Mr. Rovit which were not factored into the grant date fair value of the RSUs. |
|------|----------------------------------------------------------------------------------------------------------------------------|

| (25) | Represents ordinary director fees received from HRG Legacy, SPB Legacy and New SPB. This table does not include ordinary board fees Mr. Steinberg received from Fidelity & Guaranty Life, HRG Legacy’s former subsidiary. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (26) | This amount includes quarterly cash retainers for regular HRG Legacy Board service totaling $80,000 for Mr. Steinberg. |
|------|-----------------------------------------------------------------------------------------------------------------------------|

| (27) | Includes 2,171 RSUs granted to Mr. Steinberg on October 1, 2017 representing a combined equity portion of his annual SPB Legacy and New SPB director compensation and in lieu of cash portion of his annual director compensation (which vested in full on October 1, 2018).  This also includes an equity award of 765 shares of restricted stock granted to Mr. Steinberg on November 22, 2017 for Fiscal 2018 HRG Legacy Board service, which vested on July 13, 2018. As of September 30, 2018, Mr. Steinberg held 2,171 outstanding unvested RSUs. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (28) | Includes dividends paid on RSUs held by Mr. Steinberg which were not factored into the grant date fair value of the RSUs. |
|------|--------------------------------------------------------------------------------------------------------------------------------|

| (29) | This amount includes quarterly cash retainers for regular HRG Legacy Board service totaling $80,000 for Mr. Whittaker. |
|------|-----------------------------------------------------------------------------------------------------------------------------|

| (30) | Represents an equity award of 765 shares of restricted stock granted to Mr. Whittaker on November 22, 2017 for Fiscal 2018 HRG Legacy Board services, which vested on July 13, 2018. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (31) | Includes 1,180 RSUs granted to Mr. Zargar on October 2, 2017 and 991 RSUs granted to Mr. Zargar on October 6, 2017, representing a combined equity portion of his annual SPB Legacy director compensation and in lieu of cash portion of his annual director compensation (which vested in full on October 1, 2018).  As of September 30, 2018, Mr. Zargar held 1,180 outstanding unvested RSUs. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (32) | Includes dividends paid on RSUs held by Mr. Zargar which were not factored into the grant date fair value of the RSUs. |
|------|-----------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

----

Table of Contents

|  | · | each person who is known by us to beneficially own more than 5% of the outstanding shares of our Common Stock (each, a “5% Stockholder”); |
|--|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | · | our named executive officers for Fiscal 2018; |
|--|--------|-----------------------------------------------|

|  | · | each of our directors; and |
|--|--------|----------------------------|

|  | · | all directors and executive officers as a group. |
|--|--------|--------------------------------------------------|

| Name and Address of Beneficial Owner                                                            |   | Number of Shares of Beneficially Owned |      |   | Percent of Outstanding Shares |   |
|-------------------------------------------------------------------------------------------------|--------|----------------------------------------|-----------|--------|-------------------------------|--------|
| 5% Stockholders as of December 31, 2018                                                    |   |                                   |      |   |                          |   |
| Jefferies Financial Group, Inc. (1)           |   |                                   | 7,525,666 |   |                          |   | 14.1 | % |
| CF Turul LLC (2)                              |   |                                   | 5,320,562 |   |                          |   | 10.0 | % |
| FMR LLC (3)                                   |   |                                   | 8,011,307 |   |                          |   | 15.0 | % |
| Our Directors and Named Executive Officers, each as ofDecember 31, 2018                    |   |                                   |      |   |                          |   |   |   |
| Kenneth C. Ambrecht                           |   |                                   | 28,899    |   |                          |   | * |   |
| Nathan E. Fagre (4)                      |   |                                   | 48,464    |   |                          |   | * |   |
| David S. Harris                               |   |                                   | 3,696     |   |                          |   | * |   |
| Sherianne James                               |   |                                   | 1,834     |   |                          |   | * |   |
| Randy Lewis (5)                               |   |                                   | 12,076    |   |                          |   | * |   |
| Douglas L. Martin                        |   |                                   | 52,286    |   |                          |   | * |   |
| Norman S. Matthews                            |   |                                   | 25,907    |   |                          |   | * |   |
| David M. Maura (6)                       |   |                                   | 501,603   |   |                          |   | * |   |
| Stacey L. Neu (7)                        |   |                                   | 16,381    |   |                          |   | * |   |
| George C. Nicholson (8)                  |   |                                   | —   |   |                          |   | * |   |
| Terry L. Polistina                            |   |                                   | 28,011    |   |                          |   | * |   |
| Andreas Rouvé (9)                   |   |                                   | 135,347   |   |                          |   | * |   |
| Hugh R. Rovit                                 |   |                                   | 29,907    |   |                          |   | * |   |
| Joseph S. Steinberg                      |   |                                   | 15,276    |   |                          |   | * |   |

----

Table of Contents

| Name and Address of Beneficial Owner                                                                                |   | Number of Shares of Beneficially Owned |    |   | Percent of Outstanding Shares |   |
|---------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------|---------|--------|-------------------------------|--------|
| Ehsan Zargar (10)                                            |   |                                   | 34,333  |   |                          |   | * |   |
| All current directors and executive officers as a group           |   |                                   | 733,828 |   |                          |   | 1.4 | % |

----

|  (1) | Based solely on Schedule 13D/A, filed with the SEC on November 19, 2018.  The address of Jefferies Financial is 520 Madison Avenue, New York, New York, 10022. |
|-----------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Based solely on a Schedule 13D/A, filed with the SEC on July 17, 2018.  The address of CF Turul LLC is c/o Fortress Investment Group LLC, 1345 Avenue of the Americas, 46th Floor, New York, New York, 10105. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Based solely on Schedule 13F, filed with the SEC on November 11, 2018.  The address of FMR LLC is 245 Summer Street, Boston, Massachusetts 02210. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Mr. Fagre’s position as Senior Vice President, General Counsel and Secretary ceased on October 1, 2018. |
|-----|-------------------------------------------------------------------------------------------------------------------------|

| (5) | Mr. Lewis was appointed Executive Vice President, Chief Operating Officer on October 22, 2018. |
|-----|----------------------------------------------------------------------------------------------------------|

| (6) | Includes 213,652 shares of Common Stock underlying options that have vested. |
|-----|------------------------------------------------------------------------------|

| (7) | Ms. Neu’s position as Senior Vice President, Human Resources ceased on October 1, 2018. |
|-----|---------------------------------------------------------------------------------------------------------|

| (8) | Mr. Nicholson’s position as Senior Vice President, Chief Accounting Officer and Chief Financial Officer ceased on July 13, 2018. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------|

| (9) | Mr. Rouvé’s position as President and Chief Executive Officer ceased on April 26, 2018. |
|-----|--------------------------------------------------------------------------------------------------------------|

| (10) | Includes 8,967 shares of Common Stock underlying options that have vested. |
|------|----------------------------------------------------------------------------|

----

Table of Contents

----

Table of Contents

----

Table of Contents

----

Table of Contents

----

Table of Contents

| (in millions)      |   | 2018   |   |   | 2017   |   |
|--------------------|--------|--------|--------|--------|--------|--------|
| Audit Fees         |   | $      | 7.9    |   |   | $      | 8.1 |   |
| Audit-Related Fees |   |   | 6.1    |   |   |   | — |   |
| Tax Fees           |   |   | 0.1    |   |   |   | 0.3 |   |
| All Other Fees     |   |   | 0.1    |   |   |   | 0.1 |   |
| Total         |   | $      | 14.2   |   |   | $      | 8.5 |   |

----

Table of Contents

| Exhibit No.   |   | Description of Exhibits                                                                                                                                                                                                                       |
|--------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Exhibit 31.1* |   | Certification of Chief Executive Officer required by Rule 13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.  Spectrum Brands Holdings, Inc. |
|               |   |                                                                                                                                                                                                                                          |
| Exhibit 31.2* |   | Certification of Chief Financial Officer required by Rule 13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.  Spectrum Brands Holdings, Inc. |
|               |   |                                                                                                                                                                                                                                          |
| Exhibit 31.3* |   | Certification of Chief Executive Officer required by Rule 13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.  SB/RH Holdings, LLC            |
|               |   |                                                                                                                                                                                                                                          |
| Exhibit 31.4* |   | Certification of Chief Financial Officer required by Rule 13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.  SB/RH Holdings, LLC            |

----

| * | Filed herewith. |
|---|-----------------|

----

Table of Contents

|                        | Spectrum Brands Holdings, Inc. |                                              |
|-----------------------------|--------------------------------|---------------------------------------------------|
|                        |                           |                                              |   |
| Date: January 28, 2019 | By:                            | /s/ Douglas L. Martin                        |   |
|                        |                           | Douglas L. Martin                            |   |
|                        |                           | Executive Vice President, Chief Financial Officer |   |

----

Table of Contents

|                        | SB/RH Holdings, LLC                                 |                                              |
|-----------------------------|-----------------------------------------------------|---------------------------------------------------|
|                        |                                                |                                              |
|                        | By: Spectrum Brands Holdings, Inc., its sole member |                                              |
|                        |                                                |                                              |   |
| Date: January 28, 2019 | By:                                                 | /s/ Douglas L. Martin                        |   |
|                        |                                                | Douglas L. Martin                            |   |
|                        |                                                | Executive Vice President, Chief Financial Officer |   |

----