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Murray Levin

Director at ACRES Commercial Realty
Board

About Murray S. Levin

Murray S. Levin, age 82, is an independent director of ACRES Commercial Realty Corp. and has served on the Board since March 2005; he is a senior counsel at Troutman Pepper Locke, with which he has been associated since 1970, and brings a lengthy background in complex litigation and corporate governance to ACR’s boardroom . He is classified as independent under NYSE rules, with the Board’s annual independence determination concluding he has no material relationship with the Company other than as a director and/or stockholder . In FY 2024, the Board met six times and each director attended at least 75% of Board and applicable committee meetings, indicating baseline engagement and attendance .

Past Roles

OrganizationRoleTenureCommittees/Impact
Troutman Pepper LockeSenior CounselAssociated since 1970Complex litigation practice; governance perspective from decades of corporate advisory work
Association Internationale des Jeunes Avocats (AIJA)First American PresidentNot disclosedInternational legal leadership; cross-border governance exposure
Union Internationale des Avocats (UIA)Past President, American Chapter; Member, Board of GovernorsNot disclosedGlobal legal association governance; oversight experience
Various charitable, educational and legal entitiesBoard MemberNot disclosedNon-profit board service; community and stakeholder engagement

External Roles

OrganizationTypeRolePublic Company?Notes
None disclosedNoACR’s corporate guidelines note only one director serves on one other public company board; Levin is not that director .
AIJALegal associationFirst American President (historical)NoInternational legal network role .
UIALegal associationPast President (American Chapter), Board of GovernorsNoGovernance responsibilities in a global legal body .
Charitable, educational, legal entitiesNon-profitDirectorNoUnspecified boards; non-profit focus .

Board Governance

  • Independence: The Board determined Levin meets NYSE independence standards and has no material relationship with the Company other than as a director/stockholder .
  • Committee memberships: Member, Compensation Committee; Chairman, Nominating, Environmental, Social and Governance Committee .
  • Committee structures and cadence: Audit Committee (14 meetings in FY 2024), Compensation Committee (3), Nominating & ESG (3), Investment Committee (1); non-management directors hold executive sessions quarterly with rotating presiding chairs among Audit, Compensation, and Nominating & ESG chairs .
  • Attendance: Each director attended at least 75% of Board and applicable committee meetings in FY 2024 .
  • Annual elections/refreshment: Non-classified Board; all directors elected annually; the Board uses annual individual director evaluations rather than term limits for refreshment .

Fixed Compensation

ComponentFY 2024 AmountNotes
Annual cash retainer$100,000Standard non-employee director retainer, paid quarterly .
Committee membership fees$5,000Compensation Committee member fee; Nominating & ESG fees are not disclosed .
Chair fees$0 disclosedChair fees only specified for Audit and Compensation ($5,000 each); none disclosed for Nominating & ESG .
Total cash fees$105,000Sum of retainer plus Compensation Committee fee .

Performance Compensation

Award TypeGrant DateSharesGrant-Date PriceGrant-Date Fair ValueVestingPerformance Metric
Restricted Stock (performance-linked)May 7, 20244,762$13.92$66,287Four-year vestingCompany reported book value threshold achievement; May 2024 grants tied to $27 book value target (directors received 10% of the allowed pool; remainder to Manager) .
  • Mechanism: Post-ACRES Transaction, equity awards are tied to book value targets ($21, $24, $27, $30, $33, $36), with grants occurring upon threshold achievement and subject to four-year vesting; a 10% slice is allocated to independent directors, excluding management-affiliated directors .
  • 2024 outcome: On May 7, 2024, restricted shares were granted at $13.92 (closing price), reflecting achievement of the $27 book value parameter; Levin’s aggregate grant-date fair value totaled $66,287 for 4,762 shares .

Other Directorships & Interlocks

  • Public company boards: None for Levin; ACR limits service to ≤3 other public boards absent consent; only one director currently serves on one other public board (not Levin) .
  • Interlocks: No disclosed compensation committee interlocks involving Levin beyond standard committee membership; Compensation Committee members were not officers/employees (Kessler excepted, as former officer until 2009) .

Expertise & Qualifications

  • Legal/governance: Over 40 years practicing complex litigation; extensive service as corporate director and committee member; brings governance and legal oversight perspective .
  • Board leadership: Chair, Nominating & ESG Committee; member, Compensation Committee, aligning with governance and oversight expertise .
  • Independence and compliance: Classified independent; Company emphasizes anti-hedging/pledging and whistleblower protections, supporting governance rigor .

Equity Ownership

HolderShares Beneficially Owned% of OutstandingNotes
Murray S. Levin26,857<1%Includes unvested restricted stock (eligible to vote and receive dividends); outstanding common shares at record date: 7,394,194 .
  • Pledging/hedging: Company policy prohibits speculative trading, hedging, short selling, and pledging of Company securities, with limited exceptions requiring prior approval; no exceptions disclosed for Levin .
  • Options: No director stock options granted in 2024; director equity compensation via restricted stock only .

Governance Assessment

  • Strengths: Levin’s long-tenured, independent legal expertise complements his leadership as Chair of the Nominating & ESG Committee and membership on the Compensation Committee, enhancing oversight of board composition, governance policies, and pay structures; attendance thresholds were met in FY 2024, and the Board maintains quarterly executive sessions without management .
  • Alignment signals: Director cash comp ($105,000) is modest for an externally managed mortgage REIT; performance-linked restricted stock tied to book value targets with four-year vesting supports longer-term alignment; anti-hedging/pledging policy reinforces alignment .
  • Conflict context: ACR’s external management model entails material related-party economics (e.g., base management fees, reimbursements, affiliate servicing arrangements); independent committees and policies oversee these exposures; Levin is not affiliated with the Manager and serves on governance-related committees rather than the Investment Committee where transaction approvals occur .
  • Shareholder feedback: 2024 Say-on-Pay received ~83% support, and the Compensation Committee maintained practices accordingly; while this pertains to executive pay/Manager reimbursements, it signals investor acceptance of the compensation framework under independent oversight .

RED FLAGS and Watch Items

  • External management and related-party transactions demand continued robust independent oversight to mitigate perceived conflicts; monitor any changes to management agreement economics, incentive fee outcomes, and investment allocation policies .
  • Board refreshment: Levin’s age (82) and long tenure (since 2005) heighten refreshment considerations; ACR relies on annual evaluations rather than term limits to balance continuity with new perspectives; ongoing ESG/Nominating leadership and annual reviews are mitigating features .

Say-On-Pay & Shareholder Feedback

  • 2024 Say-on-Pay approval: Approximately 83% of votes cast supported ACR’s executive compensation approach, informing the Compensation Committee’s decision to continue current practices; disclosure enhanced around Manager fee allocations and fixed vs variable components .

Related Party Transactions (Context)

  • Manager economics: Base management fee ~1.5% of equity (monthly), incentive fee formula tied to EAD above a 7% book value hurdle, plus reimbursements for designated personnel and expenses; ~$6.5 million base fees in 2024; ~$4.7 million reimbursements; no incentive fee earned in 2024 .
  • Affiliate arrangements: Loan to ACRES affiliates (amended in March 2025); servicing and development fees with Manager affiliates; independent director approvals and allocation policies govern transactions and co-originations .

Director Compensation Summary (FY 2024)

NameFees Earned or Paid in CashStock AwardsTotal
Murray S. Levin$105,000$66,287$171,287
Notes: Cash includes $100,000 retainer plus $5,000 Compensation Committee fee; stock awards reflect 4,762 restricted shares at $13.92 (May 7, 2024) with four-year vesting tied to book value performance parameters .

Committee Assignments Overview (FY 2024)

CommitteeRoleChair?Meetings Held
Nominating, Environmental, Social and GovernanceMemberYes3
CompensationMemberNo3
AuditNot a member14
InvestmentNot a member1

Attendance & Engagement (FY 2024)

  • Board meetings: 6; all directors attended at least 75% of Board and applicable committee meetings .
  • Executive sessions: Non-management directors meet quarterly without management; presiding director rotates among Audit, Compensation, and Nominating & ESG chairs .

Policies Supporting Governance Quality

  • Anti-hedging/pledging; whistleblower systems and anonymous reporting; clawback policy administered by Compensation Committee (focused on executive officers and Manager incentives); separation of Chairman and CEO roles; majority voting standard in uncontested elections .
All facts, figures, and statements are sourced solely from ACRES Commercial Realty Corp.’s 2025 DEF 14A proxy.