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Don H. Liu

Chief Legal Officer at Flutter Entertainment
Executive

About Don H. Liu

Don H. Liu (age 63) was appointed Chief Legal Officer of Flutter effective April 21, 2025. He previously served as EVP, Chief Legal & Compliance Officer and Corporate Secretary at Target (Oct 2023–Aug 2024) and EVP, Chief Legal & Risk Officer and Corporate Secretary at Target (Aug 2016–Oct 2023). He is a director of Invesco Mortgage Capital Inc. (since 2022) and holds a B.A. from Haverford College and a J.D. from Columbia Law School . Company context during the latest fiscal year: Flutter reported 2024 revenue of $14.05B (+19% YoY), net income of $162M, and Adjusted EBITDA of $2.357B; CEO-led value creation from 2018–2024 increased market cap ~350% from $10.2B to $46B .

Past Roles

OrganizationRoleYearsStrategic impact
Target CorporationEVP, Chief Legal & Compliance Officer and Corporate SecretaryOct 2023–Aug 2024Led legal and compliance, serving as corporate secretary at a large U.S. retailer
Target CorporationEVP, Chief Legal & Risk Officer and Corporate SecretaryAug 2016–Oct 2023Oversaw legal, risk, and corporate secretary functions
XeroxEVP, General Counsel and Corporate SecretaryNot disclosedSenior legal leadership across business sectors
Toll BrothersSVP, General Counsel and Chief Compliance OfficerNot disclosedSenior legal and compliance leadership
IKON Office SolutionsCorporate Compliance Officer; Chair, IKON Diversity CouncilNot disclosedCompliance leadership and diversity council chair
Aetna U.S. HealthcareDeputy Chief Legal OfficerNot disclosedDeputy leadership in legal function
NYC Law FirmsAssociate (Securities and M&A)Not disclosedEarly career in securities and M&A law

External Roles

OrganizationRoleYears
Invesco Mortgage Capital Inc.DirectorSince 2022

Fixed Compensation

  • Not disclosed for Mr. Liu in the 2025 Proxy (he was appointed in April 2025 after fiscal 2024). CEO and other NEO structures are detailed, but CLO-specific salary and bonus targets for Mr. Liu were not included; update expected in the next proxy cycle .

Performance Compensation

Program design applicable to Executive Officers (including CLO), per 2025 Proxy:

  • Annual incentive (cash): Driven by financial and Safer Gambling goals; design aligns divisional executives more to their division and all executives to Group outcomes. No deferral element beginning with 2024 payouts (aligning to U.S. practice) .
  • Long-term incentives: Mix of PSUs and RSUs; PSUs have three-year performance periods; RSUs vest ratably over three years. Minimum one-year vest applies across awards; robust clawbacks apply .

PSU metric framework (company-wide 2024 design):

MetricWeightingTargetActualPayoutVesting
Group Adjusted EPS33.3%Not disclosedNot disclosed50–200% of target shares possible3-year cliff
Group Net Revenue33.3%Not disclosedNot disclosed50–200% of target shares possible3-year cliff
Relative TSR vs S&P 500 constituents33.3%Not disclosedNot disclosed50–200% of target shares possible3-year cliff

RSU vesting framework:

Award typeVesting scheduleNotes
RSUs3 annual tranchesTime-based; subject to 1-year minimum vest; clawback eligible

Annual incentive metrics (program-level):

  • Group Revenue; Group Adjusted EBIT; FanDuel Adjusted EBIT; Safer Gambling; weightings not disclosed for the CLO role .

Equity Ownership & Alignment

Policy/ItemDetail
Executive stock ownership guidelinesOther Executive Officers must hold Flutter equity ≥ 3x base salary (increased effective Jan 1, 2025). 5-year build period from appointment; qualifying holdings include beneficially owned shares, vested awards (including nil-cost options on a net-of-tax basis), and unvested time-based awards (net-of-tax) .
Hedging/pledgingProhibited for directors, officers, employees; also bans short sales and certain derivatives .
ClawbacksNYSE-compliant Executive Incentive Compensation Clawback Policy plus broader company malus/clawback covering cash and equity; restatement and detrimental conduct triggers .
ESPP and broad-based plans2025 ESPP adopted (Section 423 and non-423 components) with potential company matching up to 25% under non-423; minimum 85% FMV purchase price for Section 423; offering periods ≤27 months .
Beneficial ownership (Mr. Liu)Individual beneficial ownership not disclosed as of the April 10, 2025 record date; Section 16 Power of Attorney filed April 23, 2025 (enabling Forms 3/4/5 filings) .

Employment Terms

TopicMr. Liu–specific disclosureCompany-wide provisions and plan rules
Employment agreementNot disclosedCEO agreement terms are provided as an example; other executive contracts not detailed in proxy; next proxy may include updates .
Change-in-controlNot disclosedNo automatic single-trigger vesting; if awards are not assumed/substituted, unvested awards vest at or prior to change in control (PSUs at target/actual as determined). Double-trigger approach emphasized; no “liberal” CIC definition .
Minimum vestingNot disclosedMinimum 1-year vesting on equity awards (limited exceptions) .
ClawbackNot disclosedRobust clawbacks/malus applicable to executive incentives .
Trading policyNot disclosedDealing codes impose blackout/widow-period constraints; hedging/pledging prohibited .

Performance & Track Record

  • Executive background: Multi-industry GC/CLO leadership at Target, Xerox, Toll Brothers, IKON, and Aetna; public company board experience at Invesco Mortgage Capital Inc. .
  • Company performance context: FY 2024 revenue $14.05B (+19% YoY), net income $162M, Adjusted EBITDA $2.357B; CEO tenure 2018–2024 market cap grew ~350% to $46B, indicating substantial value creation within which the current executive team operates .

Investment Implications

  • Alignment strong; disclosure pending: Mr. Liu’s specific 2025 pay elements (salary, target bonus, grant values) were not disclosed in the 2025 Proxy due to his April 2025 start. Expect initial Section 16 Form 3/4 filings and either an Item 5.02 8-K or next proxy to detail compensatory arrangements and any sign-on awards .
  • Incentive design supports retention and reduces forced selling: Program relies on three-year PSUs (cliff) and three-year RSUs (ratable) with one-year minimum vest and robust clawbacks; hedging/pledging bans tighten alignment and reduce liquidity-driven selling pressure from pledges .
  • Pay-for-performance levers to watch: For 2025 and beyond, monitor PSU metric calibration (EPS, revenue, relative TSR vs S&P 500) and annual incentive weighting of Group/Division financials and Safer Gambling to gauge payout sensitivity vs. execution outcomes in U.S. and international markets .