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Thomas Perugini

Treasurer at JAPAN SMALLER CAPITALIZATION FUND
Executive

About Thomas Perugini

Thomas Perugini is the Fund’s Treasurer, appointed in 2024, and continues to serve under the Fund’s annual officer election framework where officers hold office until resignation, removal, or disqualification . As of October 14, 2025, he is 55 years old . His recent background includes serving as Senior Principal Consultant/Fund Principal Financial Officer at ACA Group since 2023 and previously as Vice President for Fund Administration Product at State Street Corporation from 2019 to 2023 . The Fund’s proxy materials do not attribute specific TSR, revenue, or EBITDA performance metrics to officers in connection with compensation or role evaluation .

Past Roles

OrganizationRoleYearsStrategic Impact
ACA GroupSenior Principal Consultant / Fund Principal Financial Officer2023–presentNot disclosed
State Street CorporationVice President, Fund Administration Product2019–2023Not disclosed

External Roles

OrganizationRoleYearsNotes
ACA GroupSenior Principal Consultant / Fund Principal Financial OfficerSince 2023Concurrent with service as JOF Treasurer; additional details not disclosed

Fixed Compensation

  • Officers’ compensation is paid by Nomura Asset Management U.S.A., Inc. (NAM‑U.S.A.) under the Management Agreement; the Fund does not disclose individual officer salary, bonus, or cash compensation amounts (including for the Treasurer) .
  • NAM‑U.S.A. is responsible for maintaining staff, office space, and paying all compensation of officers of the Fund; the Fund bears other operating expenses but not officer pay .

Performance Compensation

  • No Fund-based equity awards (RSUs/PSUs) or options to officers are disclosed in the Fund’s proxy materials; no vesting schedules, performance metrics, or payout formulas are reported for officers .
  • Accordingly, there is no disclosed link between officer pay and Fund performance metrics (e.g., TSR, NAV-based outcomes) within the Fund’s filings .

Equity Ownership & Alignment

ItemDetail
Individual beneficial ownership (Perugini)Not disclosed in proxy materials
Officers and Directors as a groupLess than 1% of outstanding shares owned as of September 26, 2025
Pledging of sharesNot disclosed
Stock ownership guidelines for officersNot disclosed
Section 16 compliance2025: Fund believes all directors, officers, and 10% holders complied; 2024: one director Form 4 filed late due to filing code delay (not attributed to officers)

Employment Terms

TermDetails
PositionTreasurer
Appointment dateSince 2024
Term of officeOfficers are elected annually; hold office until resignation, removal, or disqualification
Employer/Compensation payerNAM‑U.S.A. pays all compensation of Fund officers; provides staffing, office space, and facilities
Severance provisionsNot disclosed
Change-of-control provisionsNot disclosed
Non-compete / non-solicitNot disclosed
Clawbacks / tax gross-upsNot disclosed

Investment Implications

  • Alignment: With no Fund-disclosed equity awards or ownership requirements for officers and group ownership under 1% of outstanding shares, alignment via direct stock exposure appears limited for Fund officers (including the Treasurer) .
  • Insider selling pressure: Absence of disclosed equity grants and vesting schedules suggests minimal structural selling pressure from officer vesting events; proxies indicate Section 16 compliance without officer-specific late filings .
  • Retention/transition risk: Officers are elected annually and compensated by NAM‑U.S.A.; retention risk hinges on NAM‑U.S.A.’s staffing decisions and service arrangements rather than Fund-specific contracts, with no severance or change‑of‑control economics disclosed for officers .
  • Governance/controls: The Treasurer role is administrative/financial-control oriented; the Fund’s governance emphasizes committee oversight, risk management, and external auditor independence, providing structural assurance around financial reporting integrity .