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Daniel Rabbitt

Chief Financial Officer at BALL
Executive

About Daniel Rabbitt

Daniel J. Rabbitt is Chief Financial Officer of Ball Corporation, appointed CFO on November 10, 2025 after serving as interim CFO since May 2025; he joined Ball in 2004 and has held senior roles including SVP, Corporate Planning & Development (2016–2025) and VP/GM of Ball’s Aerosol business; age 57 at appointment . Prior to Ball, Rabbitt was CFO and co‑founder of Mountain Union Telecom, LLC . Under his interim/CFO tenure, Ball reaffirmed full‑year 2025 guidance (12–15% comparable diluted EPS growth) and highlighted strong free cash flow and EVA growth, with 2024 net sales of $11.8B excluding aerospace; Rabbitt also emphasized capital returns and execution discipline as interim CFO in Q3 2025 commentary . Company context: management reported 2024 comparable diluted EPS growth of 9.3% YoY and significant deleveraging and buybacks following the Aerospace sale .

Past Roles

OrganizationRoleYearsStrategic Impact
Ball CorporationInterim Chief Financial OfficerMay 2025 – Nov 10, 2025Led finance through guidance reaffirmation; messaged strong FCF, EVA growth; executed capital return and balance sheet discipline .
Ball CorporationSenior Vice President, Corporate Planning & Development2016 – 2025Oversaw strategy/M&A; “successfully closed a number of strategic transactions” including acquisitions, JVs, dispositions .
Ball CorporationVice President & General Manager, Aerosol businessPrior to 2016Operated Ball’s aerosol unit; senior operating leadership experience .
Ball CorporationVarious executive roles since joining2004 – PresentWorked closely with CEO and Board; corporate strategy and development leadership .

External Roles

OrganizationRoleYearsStrategic Impact
Mountain Union Telecom, LLCChief Financial Officer and Co‑FounderPre‑2004Co‑founded and led finance; entrepreneurial capital formation and operations experience .

Fixed Compensation

ComponentTerms
Base Salary$700,000 per year (effective upon CFO appointment Nov 10, 2025) .
Target Annual Cash Incentive90% of base salary (prorated for FY2025) .
Long‑Term Equity Target200% of base salary annually beginning in FY2026 under shareholder‑approved plans .
PerquisitesCompany discloses “nominal” perquisites and no tax gross‑ups on perquisites for executives .

Performance Compensation

Ball’s executive incentive architecture (applies to NEOs) emphasizes EVA and multi‑year value creation; as CFO, Rabbitt participates in the same programs, with 2025 design changes noted by management.

  • Annual Incentive (2024 design reference): 80% based on consolidated EVA dollars; 20% on Individual Performance Objectives; 0–200% payout range; hurdle rate ≥9% after‑tax; 2024 EVA over target by $212.1M led to 200% factor on EVA component .
  • Long‑Term Incentives mix (2024): 20% Long‑Term Cash (LTCIC), 40% Stock Options, 40% Performance‑Contingent RSUs (PC‑RSUs) .
  • LTCIC metrics: 50% three‑year relative TSR vs S&P 500 subset; 50% three‑year ROAIC (7%/9%/11% = threshold/target/max); 2022–2024 cycle paid 100% overall (0% TSR, 200% ROAIC) .
  • PC‑RSUs metric: absolute corporate EVA dollars in year 3, with 0%/100%/200% payout aligned to threshold/target/max growth (4% target CAGR, 8% max) over three years .
MetricWeightTargetActual (latest disclosed)PayoutVesting
Annual EVA Dollars (2024 plan)80%EVA target for 2024Actual +$212.1M vs target200% EVA componentAnnual cash payout early following year .
Individual Performance Objectives (2024)20%Board‑approved IPOsCEO IPO examples disclosed; NEO outcomes ranged 178%–188% overallContributes to overall payoutAnnual .
LTCIC: Relative TSR (3‑yr)50% of LTCIC50th percentile (37.5%/75% threshold/max)13.8th percentile (2022–2024)0%Cash settled after 3 years .
LTCIC: ROAIC (3‑yr)50% of LTCIC9% (7%/11% threshold/max)11.1% (2022–2024)200%Cash settled after 3 years .
PC‑RSUs (3‑yr EVA$)100% of PC‑RSU trancheTarget EVA$ (4% CAGR)2022–2024 EVA$: $365.6M (above max)200%Shares vest at end of 3‑yr performance .

Compensation governance: anti‑hedging and anti‑pledging policies; robust clawback policy (cash and equity) including shareholder‑approved recoupment; change‑in‑control agreements are double‑trigger and limited to ≤2× pay; excise tax gross‑ups eliminated for current executives .

Equity Ownership & Alignment

ItemDetail
RSU Grant (service‑based)6,253 RSUs awarded 08/15/2025; vest on third anniversary (08/15/2028), subject to continued employment .
Reported DispositionForm 4 reports a disposition of 7,700 common shares on 08/15/2025 (transaction code details not characterized here) .
DSP‑related RSU Conversion1,600 RSUs converted into common on 09/15/2025 upon vesting of Deposit Share Program grant; DSP RSUs vest on fourth anniversary of grant date .
Ownership GuidelinesExecutives subject to “rigorous” stock ownership guidelines (multiples not specified in proxy excerpts) .
Anti‑hedging/Anti‑pledgingExecutives prohibited from hedging or pledging Ball stock .
ClawbackCash and stock awards (service‑ and performance‑based) subject to robust recoupment policy .

Employment Terms

TermDetail
AppointmentAppointed CFO effective November 10, 2025; interim CFO since May 2025 .
Base Salary$700,000 .
Target Bonus90% of base salary (prorated for FY2025) .
Annual Equity Target200% of base salary beginning FY2026; under shareholder‑approved equity plans .
Severance/CoC FrameworkCompany policy: CoC multiples ≤2× pay; double‑trigger required; excise tax gross‑ups eliminated for current executives; clawback policy in effect .
Non‑compete/Non‑solicitNot specifically disclosed for Rabbitt in filed materials reviewed.
Deferred CompensationParticipation available under company’s non‑qualified deferred comp plans .

Compensation Structure Analysis

  • Strong at‑risk mix: CFO package ties majority of target compensation to annual incentive (EVA‑driven) and multi‑year equity/cash performance plans (ROAIC/TSR/EVA$), aligning with shareholder value creation .
  • Governance strength: Double‑trigger CoC, anti‑hedging/pledging, robust clawback and no excise tax gross‑ups reduce governance risk; say‑on‑pay averaged 93% approval over last three years, indicating broad investor support .
  • 2025 incentive context: Company reaffirmed 2025 EPS growth guidance (12–15%) amid continued capital returns, creating potential for above‑target annual bonus outcomes if EVA and IPOs track positively .

Performance & Track Record

  • 2024 outcomes: Management reported 9.3% YoY growth in comparable diluted EPS, deleveraging to ~2.5× net debt/EBITDA, and nearly $2B returned via buybacks/dividends following the Aerospace divestiture .
  • 2025 trajectory: Interim CFO Rabbitt communicated resilience and progress toward 2025 objectives, including strong free cash flow and return of capital; company reiterated EPS growth guidance and strategic focus on EVA growth .

Say‑on‑Pay, Peer Group, and Benchmarking

  • Say‑on‑Pay: Average 93% approval over the last three years .
  • Peer group and benchmarking: Compensation benchmarked to a defined industry peer set and general industry; pay set around median with discretion based on tenure/performance; peer group includes packaging, food & beverage, chemicals, and related manufacturers (e.g., Crown, Silgan, Graphic Packaging, PPG, Sherwin‑Williams) .

Investment Implications

  • Alignment and incentives: Rabbitt’s package (90% target bonus; 200% equity target) and the firm’s EVA/ROAIC/TSR framework align CFO incentives with cash generation, returns on capital, and shareholder returns, supporting disciplined capital allocation and cost control .
  • Retention and selling pressure: Recent RSU grant (6,253) with three‑year cliff vesting and DSP‑related RSU vesting promote retention; a reported disposition of 7,700 shares on 08/15/2025 is noted, but Form 4 coding should be monitored to distinguish sale vs. tax withholding; continued tracking of 10b5‑1 plans and vesting calendars is prudent .
  • Governance risk low: Double‑trigger CoC ≤2× pay, anti‑pledging/hedging, and robust clawbacks mitigate downside governance risks; high say‑on‑pay support indicates low compensation friction with shareholders .

Block quotes and citations:

  • “On November 10, 2025, the Board approved the appointment of Daniel Rabbitt, 57, as Chief Financial Officer… initial base salary of $700,000… annual cash incentive target of 90%… annual equity awards with a target value of 200% of base salary beginning FY2026” .
  • 2025 Q3 outlook quotes and Rabbitt commentary on returning at least $1.5B to shareholders and 12–15% EPS growth expectation .
  • Governance practices: anti‑hedging/pledging, clawback, double‑trigger CoC ≤2× pay, no excise tax gross‑ups .