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Joseph Kauder

Chief Financial Officer at BANC OF CALIFORNIA
Executive

About Joseph Kauder

Joseph Kauder is Executive Vice President and Chief Financial Officer of Banc of California, appointed effective July 10, 2023; he is 56 years old, holds a B.S. in Business Administration from UNC Chapel Hill, and is a Certified Public Accountant (inactive) . He previously served over 15 years in executive finance roles at Wells Fargo, including CFO of the Wholesale Banking Segment (~$900B assets, ~$27B revenue) and CFO of the Commercial Banking Segment (> $200B assets, nearly $10B revenue) . Under the company’s 2024 post-merger integration, performance highlights included expanding net interest margin by 135 bps to 3.04%, reducing noninterest expense by 36% from normalized 4Q23, and improving deposit mix (noninterest-bearing to 29%) . Following the PacWest merger close (Nov 30, 2023), the company cited TSR of 24.2% through Feb 26, 2024 vs 3.9% for the KBW NASDAQ Regional Banking Index, framing compensation decisions for 2023 .

Past Roles

OrganizationRoleYearsStrategic impact
Wells Fargo – Wholesale Banking SegmentCFO and Chief Accounting Officer; earlier senior finance rolesThrough 2021 (15+ years at Wells Fargo overall) Led finance across a ~$900B asset, ~$27B revenue segment; oversight of financial governance and controls
Wells Fargo – Commercial Banking SegmentExecutive Vice President & CFOThrough 2021 Finance leadership for >$200B assets and nearly $10B revenue segment
Wells Fargo (enterprise functions)Enterprise Accounting Business Unit Support Leader; Director of Financial Oversight & GovernanceSenior roles in enterprise accounting oversight and governance
Wachovia CorporationSVP, Director of Accounting PolicyDirected accounting policy at a major financial institution
GE CapitalFinance rolesCorporate finance experience in diversified financials
PricewaterhouseCoopers LLPPublic accounting (early career)Foundation in audit/accounting; CPA (inactive)

External Roles

OrganizationRoleYearsNotes
Armstrong Wolfe Ltd.Industry AdvisorSince leaving Wells in 2021 Advisory role to financial services leadership communities
Start-up blockchain companyExecutive involvementSince leaving Wells in 2021 Venture involvement noted by company

Fixed Compensation

YearBase salary (rate)Target bonus % of baseActual bonus (cash)
2023$500,000 (annual rate at hire) 75% (prorated for 2023) $281,250 (150% of prorated target)
2024$575,000 (as of Dec 31, 2024) 80% (threshold 40%, max 160%) $345,000 (75% payout of $460,000 target)

Notes:

  • 2024 performance-based annual incentive plan drove a 75% payout for Kauder; the plan included a gating “well-capitalized” condition .

Performance Compensation

Annual incentive plan metrics and results (FY2024)

MetricWeightThresholdTargetMaximumActualPayout ratioPayout credit
Core ROATCE35% 12.2% 13.6% 15.0% 7.4% 0% 0%
Core Adjusted Noninterest Expense ($mm)25% 172.5 164.3 156.1 150.7 200% 50%
Avg. Noninterest-Bearing Deposits Growth15% 2.5% 4.9% 5.9% 1.7% 0% 0%
Qualitative considerations25% Committee determination100% 25%
Total payout100%75%

Equity awards (2024 grants)

Grant dateAward typeUnitsGrant date fair value ($)Vesting terms
2/27/2024RSU20,161 287,496 Vests in 3 substantially equal annual installments starting 2/27/2025
3/22/2024PSU (Core ROAA, Core EPS, Relative TSR vs KRX)19,231 target; 38,462 max 341,924 (most probable); 533,598 (max) 3-year performance period; cliff vest based on outcomes
5/23/2024Stockholder Value Creation Award (PSU with stock price condition)169,033 1,326,909 Vests if 20-day VWAP ≥ $28.73 within 4 years + continued service through 4th anniversary

Additional program design context:

  • Standard LTI target is split 50% RSUs (service-based) and 50% PSUs (performance-based); at hire he was also eligible for a $450,000 inducement RSU .

Equity Ownership & Alignment

ItemDetail
Beneficial ownership10,963 shares; less than 1% of outstanding
Unvested RSUs (12/31/2024)21,399 (8/2/2023 inducement; 3-year annual vesting) and 20,161 (2/27/2024; 3-year annual vesting)
Unvested PSUs (12/31/2024)19,231 (3/22/2024; 3-year performance) and 169,033 (5/23/2024; stock-price condition)
Market value of unvested equity (12/31/2024)$642,518 RSUs and $3,308, +? see table details: $311,689 RSUs (2024) + $330,829 RSUs (2023 inducement) = $642,518; $297,311 PSUs (3/22/24) + $2,613,250 PSUs (5/23/24) = $2,910,561
Ownership guidelinesNEOs must own stock equal to at least 100% of after-tax base salary within 3 years
Hedging/pledgingProhibited under the company’s policy
OptionsNo stock options disclosed among outstanding awards as of 12/31/2024

Vesting calendar highlights and potential selling pressure:

  • Inducement RSU (8/2/2023) vests in equal tranches on 8/2/2024, 8/2/2025, 8/2/2026, increasing periodic liquidity windows .
  • 2024 RSUs vest annually on/after 2/27/2025, 2/27/2026, 2/27/2027, adding scheduled vesting supply .
  • 2024 PSUs vest based on 3-year performance ending in 2027 (Core ROAA/Core EPS/Relative TSR) and the stock-price PSU requires $28.73 VWAP (20 days) within 4 years plus service to year 4 (price-achievement driven supply risk) .

Employment Terms

TermDetail
Employment agreementEffective July 5, 2023; term through June 30, 2026; auto-renews annually from July 1, 2026; not beyond June 30, 2028 absent further agreement
Base salary (agreement)$500,000 through Feb 28, 2025; thereafter set by CNG Committee (actual rate $575,000 as of 12/31/2024)
Annual bonusEligible for annual performance-based cash bonus (target % set by program)
Inducement equity$450,000 RSU granted Aug 2023; vests ratably over 3 years
Severance (no CIC)1× base salary + 0.5× target bonus; inducement RSU vests in full; health benefits (12 months); 12-month non-solicit
Severance (double-trigger CIC)2× base salary + 2× target bonus; all outstanding equity awards vest in full; health benefits (18 months); 12-month non-solicit
Illustrative payout values (12/31/2024)Non-CIC involuntary/Good Reason: $1,447,518 total; CIC double-trigger: $3,468,970 total (components shown in company table)
Clawback/recoupmentMandatory NYSE clawback; company recoupment policy since 2017
Tax gross-upsNone for change in control
Anti-hedging/pledgingProhibited

Compensation Structure Analysis

  • Cash vs equity mix shifted higher to equity in 2024: salary $572,115; cash incentive $345,000; stock awards $1,956,329, reflecting increased at-risk, long-term alignment and inclusion of the Stockholder Value Creation Award PSUs tied to a four-year stock-price hurdle .
  • Annual bonus target moved from 75% at hire (2023) to 80% in 2024 as the company recalibrated NEO incentive ranges post-merger integration .
  • No tax gross-ups, explicit clawback provisions, and prohibition on repricing/repurchasing underwater awards mitigate shareholder risk and align with governance best practices .
  • 2024 annual incentive plan balanced cost discipline (over-achieved on Core Adjusted NIE) with profitability/deposit mix goals; overall payout at 75% indicates measured alignment to quantified performance outcomes .

Say-on-Pay, Peer Benchmarking, and Shareholder Feedback

  • Say-on-Pay approval at the 2024 annual meeting was 96%, signaling broad shareholder support for the compensation framework .
  • The peer group used for 2024 decisions comprises 15 regional/commercial banks sized ~0.5×–2× the company’s total assets, including East West Bancorp, Bank OZK, Pinnacle Financial Partners, Texas Capital, and others .

Performance & Track Record (context for pay-for-performance)

  • 2024 integration execution highlights include: noninterest-bearing deposits increased to ~29% of total deposits, net interest margin expanded by 135 bps, wholesale funding reduced to 10.3%, and core systems conversion completed; noninterest expense down 36% from normalized 4Q23 .
  • Post-merger near-term TSR context used by the CNG Committee: 24.2% from Nov 30, 2023 to Feb 26, 2024 vs 3.9% for the KRX, with emphasis on long-term value creation from the transformational merger .

Equity Ownership & Alignment (detail table at 12/31/2024)

CategoryUnitsMarket value basis
RSUs – Inducement (8/2/2023)21,399 $330,829 (at $15.46)
RSUs – 2024 grant (2/27/2024)20,161 $311,689 (at $15.46)
PSUs – 2024 performance (3/22/2024)19,231 target $297,311 (at $15.46)
PSUs – Stockholder Value Creation Award (5/23/2024)169,033 $2,613,250 (at $15.46)
Beneficial ownership (common)10,963 <1% outstanding
Ownership guidelines100% of after-tax base salary within 3 years Policy; compliance not individually disclosed in extract
Hedging/pledgingProhibited Policy

Employment Terms (severance economics snapshot at 12/31/2024)

ScenarioBase multipleBonus multipleEquity accelerationHealth benefitsRestrictive covenants
Involuntary (no CIC) / Good Reason0.5× Inducement RSU only 12 months 12-month non-solicit
Double-trigger CICAll outstanding equity vests 18 months 12-month non-solicit
Illustrative payout (no CIC)Total ≈ $1.45M (per table) Included
Illustrative payout (CIC)Total ≈ $3.47M (per table) Included

Investment Implications

  • Alignment and upside leverage: 2024 LTI grants meaningfully increased Kauder’s equity exposure, including a large stock-price-conditioned PSU (VWAP ≥ $28.73 for 20 days within 4 years plus service), creating strong incentives for durable value creation and potential positive signaling if milestones are approached; conversely, failure to meet performance/price hurdles limits realized pay .
  • Retention risk: Standard severance (1× salary + 0.5× bonus) and scheduled RSU vesting (Aug/Feb tranches) provide retention hooks; double-trigger CIC economics (2× salary + 2× bonus + full vesting) could influence behavior around strategic alternatives but are within market norms and balanced by anti-hedging/pledging and clawback policies .
  • Pay-for-performance discipline: The 2024 annual incentive paid at 75%, with zero credit on ROATCE and deposit growth but max on expense control, evidences formulaic discipline and committee judgment, reducing risk of discretionary windfalls despite integration complexity .
  • Governance quality: No tax gross-ups, robust clawbacks, and prohibition on repricing reinforce shareholder-friendly posture; Say-on-Pay support at 96% indicates investor alignment with the compensation architecture .

Overall, Kauder’s package is heavily equity-driven with specific operational and stock-price triggers, aligning incentives with cost discipline, profitability, and multi-year value creation while incorporating standard banking-sector severance protections and conservative governance features .