NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORP /DC/ — Form 10-K
Filed July 31, 2026 · analyzed by the Periodic Agent
10-K
— Neutral
significance 18/100
What the filing says
National Rural Utilities Cooperative Finance Corp amended and restated its Executive Benefit Restoration Plan effective June 1, 2026, governing deferred compensation for select management and highly compensated employees through vesting schedules (60%-100% of pension limitation amounts) payable as lump sums within 2.5 months of vesting dates. Separately, the Board adopted a clawback policy (effective October 5, 2023, amended December 9, 2025) requiring recoupment of excess incentive compensation from current and former executive officers within three fiscal years preceding any accounting restatement due to material SEC non-compliance. No specific dollar amounts, participant counts, or compensation figures are disclosed in these exhibits.
Why this rating
Routine administrative updates to executive compensation plans; no material financial impact disclosed; clawback policy is standard post-Dodd-Frank governance.
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