Tuesday, February 7, 2017

Top NEO Payment for 2016 M&A Deals


Top NEO Payments for 2016 M&A Deals



In a world of increased regulation, transparency and financial accountability there is one item that remains a constant thorn in the side of shareholders:  Golden Parachute Payments.
In the M&A world, a target company will have safeguards in place for the executives to maintain the quality of life that they enjoy.  In reality, these potential are set in the employment agreement and although shareholders vote on them concurrent with the merger vote, they will be paid.
In 2016, what executives made the most (or can potentially make the most) due to their company getting acquired?
Top 10 Golden Parachute Payments for 2016 Announced Transactions
Target
Officer
Title
Payment
NorthStar Realty Finance Corp
David Hamamoto
Executive Chairman of NSAM
$77,031,823
Johnson Controls Inc
Alex Molinaroli
Chairman, President and CEO
$74,178,591
Time Warner Inc
Jeffrey Bewkes
Chairman and CEO
$69,119,189
NetSuite Inc
Zachary Nelson
CEO
$59,842,943
Anacor Pharmaceuticals Inc
Paul Berns
President and CEO
$51,474,043
Tobira Therapeutics Inc
Laurent Fischer
CEO
$50,858,592
Harman International Industries Inc
Dinesh Paliwal
Chairman, President and CEO
$50,616,161
IMS Health Holdings Inc
Ari Bousbib
Chairman, President and CEO
$48,521,684
NorthStar Realty Finance Corp
Albert Tylis
President and CEO of NSAM
$47,590,490
Marketo Inc
Phillip Fernandez
Chairman, President and CEO
$46,932,655
*Data Provided by Spectrum Analytics

Obscene…However, looking closer at the underlying data, there are a few things that make the values less repulsive.
The two Northstar executives are making this entirely through the accelerated vesting of options (shares they earned by exceeding performance goals, or through time served in company).  Of that amount, less than half is payable just for the merger completing.
Most of the cash payments are double trigger* (i.e. they have to be fired within a certain time after merger in order to get paid).
*Paliwal cash component is $14.64mil/double and a $1.27mil/single combination.
Only two instances of gross-up payments (payments by the company for taxes incurred by the executive for golden parachute amounts received: ‘Make Whole’ payments).  Those include $6.3 mil payable to Laurent Fischer of Tobira Therapeutics and $28,766 payable to Dinesh Paliwal of Harman International.




What do shareholders in these deals get?  Below are the 30-day per share premium’s received by shareholders.
Announced
TName
30DPrem
6/3/2016
NorthStar Realty Finance Corp
3.36%
1/25/2016
Johnson Controls Inc
-8.28%
7/28/2016
NetSuite Inc
40.08%
5/16/2016
Anacor Pharmaceuticals Inc
54.02%
5/3/2016
IMS Health Holdings Inc
0.57%
5/31/2016
Marketo Inc
43.18%
10/22/2016
Time Warner Inc
36.79%
9/20/2016
Tobira Therapeutics Inc
1563.62%*
11/14/2016
Harman International Industries Inc
37.17%

*Includes a CVR of $49.84

*Data Provided by Spectrum Analytics

How does this stack up against other NEO CIC payments?  The average ‘Payment to Equity Value’ (PEV), which measures the amount payable to each Executive divided by the deal Equity Value (price for common shares) was 1.45% in 2016.  Only four CEO’s received in excess of this amount. 
The chart below shows the top earners’ PEV:

Target
NEO
Pay Ratio
NorthStar Realty Finance Corp
David Hamamoto
3.15%
Johnson Controls Inc
Alex Molinaroli
0.33%
Time Warner Inc
Jeffrey Bewkes
0.08%
NetSuite Inc
Zachary Nelson
0.68%
Anacor Pharmaceuticals Inc
Paul Berns
1.07%
Tobira Therapeutics Inc
Laurent Fischer
3.13%
Harman International Industries Inc
Dinesh Paliwal
0.65%
IMS Health Holdings Inc
Ari Bousbib
0.54%
NorthStar Realty Finance Corp
Albert Tylis
1.95%
Marketo Inc
Phillip Fernandez
2.84%
*Data Provided by Spectrum Analytics




Target
NEO
Cash
Equity
Pension
Perquisites
Gross-Up
Other
Total
NorthStar Realty Finance
David Hamamoto
$0
$77,031,823
$0
$0
$0
$0
$77,031,823
Johnson Controls
Alex Molinaroli
$43,333,391
$24,081,995
$6,729,201
$34,004
$0
$0
$74,178,591
Time Warner
Jeffrey Bewkes
$44,522,603
$23,383,255
$0
$1,213,332
$0
$0
$69,119,189
NetSuite
Zachary Nelson
$1,150,000
$58,659,130
$0
$33,843
$0
$0
$59,842,943
Anacor Pharmaceuticals
Paul Berns
$2,649,385
$36,246,104
$0
$78,554
$0
$12,500,000
$51,474,043
Tobira Therapeutics
Laurent Fischer
$765,000
$38,783,522
$0
$10,070
$6,300,000
$5,000,000
$50,858,592
Harman International Ind
Dinesh Paliwal
$15,911,000
$27,643,613
$6,749,782
$283,000
$28,766
$0
$50,616,161
IMS Health Holdings
Ari Bousbib
$9,600,000
$38,921,684
$0
$0
$0
$0
$48,521,684
NorthStar Realty Finance
Albert Tylis
$0
$47,590,490
$0
$0
$0
$0
$47,590,490
Marketo Inc
Phillip Fernandez
$1,344,000
$45,588,655
$0
$0
$0
$0
$46,932,655

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