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Michael Cahill

Independent Trustee at KKR Income Opportunities Fund
Board

About Michael E. Cahill

Michael E. Cahill is an Independent Trustee of KKR Income Opportunities Fund (KIO), serving since July 2013 with his current Class I term expiring in 2027 . He was born in 1951 and was listed as age 72 in the 2024 proxy; his education includes a B.A. (Bishop’s University), J.D. (Osgoode Hall Law School, York University), and LL.M. (Harvard University) . Cahill’s core credentials are decades of senior legal and executive leadership in asset management, notably as Managing Director/General Counsel and later EVP at The TCW Group/Trust Company of the West, and prior general counsel roles at Act III Communications and law practice at O’Melveny & Myers and Shenas, Robbins, Shenas & Shaw . He is independent under the Investment Company Act, serves on the Audit and Nominating Committees, and has been re-elected by shareholders (most recently 2024) .

Past Roles

OrganizationRoleTenureCommittees/Impact
The TCW Group, Inc. and Trust Company of the WestManaging Director & General Counsel; later Executive Vice PresidentMD & GC (1991–2013); EVP (2008–2013) Senior leadership at large investment manager; governance/legal oversight
Act III CommunicationsSenior Vice President & General Counsel1988–1991 Senior legal leadership
O’Melveny & Myers LLPCorporate law practiceEarlier career (years not specified) Corporate law expertise
Shenas, Robbins, Shenas & ShawCorporate law practiceEarlier career (years not specified) Corporate law expertise

External Roles

OrganizationRoleTenureNotes
Other public company boardsNoneThe proxy lists no other public company directorships for Cahill .
Fund complex oversightTrustee oversight of 2 registered investment companies in KKR fund complexOngoingOversees two RICs in the complex; no adviser securities owned by independent trustees or immediate family members .

Board Governance

  • Independence and tenure: Independent Trustee since July 2013; Class I term expires 2027 .
  • Committee assignments (FY2024): Audit Committee member (chair: Lourdes Perez‑Berkeley; all members independent) and Nominating Committee member (chair: Jeffrey L. Zlot; all members independent) .
  • Attendance and engagement: Board met 6 times in FY2024; each Trustee attended at least 75% of Board and applicable committee meetings; Audit and Nominating Committees each met twice in FY2024 .
  • Board leadership: Board Chair is Interested Trustee Rudy Pimentel; the Board has no Lead Independent Trustee; independent trustees meet separately each regular meeting and with the CCO at least annually .
CommitteeCahill’s RoleChairMeetings (FY2024)
AuditMember Lourdes Perez‑Berkeley 2
NominatingMember Jeffrey L. Zlot 2

Fixed Compensation

  • Independent Trustees are compensated by retainer and meeting fees; a deferred compensation plan adopted May 2013 allows deferral of fees into a deemed investment account tracking the Fund .
Compensation Structure (Independent Trustees)Amount (Annual)
Retainer ($)52,500
Regular Meeting Fees (assumes quarterly; total annual) ($)21,000
Special Telephonic Meeting Fees (total annual) ($)3,750
Committee Meeting Fees (excluding Audit) ($)6,000
Audit Committee Meeting Fee ($)6,750
Actual Compensation to Michael E. CahillFY2023FY2024
Aggregate Compensation from KIO ($)30,000 35,625
Total Compensation from Fund Complex ($)60,000 71,250
Deferred Compensation ParticipationParticipant; amounts directed to the Plan per footnotes Participant; $35,625 directed to the Plan per footnotes

Performance Compensation

ComponentPerformance MetricsTargets/WeightingDisclosure
Equity awards (RSUs/PSUs/options)None disclosed for Independent Trustees; compensation is retainer/meeting feesN/ANot disclosed; compensation described as cash fees with optional deferral
Pay-for-performance metrics (TSR, EBITDA, ESG, etc.)None disclosed for directorsN/ANot disclosed

No equity or performance-based awards are disclosed for Independent Trustees; compensation consists of retainers and meeting fees, with an optional deferred compensation plan .

Other Directorships & Interlocks

CompanyRoleCommittee RolesPotential Interlock/Conflict
None reportedNone reported; independent trustees and immediate family members do not own securities of the Adviser or its affiliates .

Expertise & Qualifications

  • Investment management senior executive and general counsel at TCW/Trust Company of the West; governance and legal expertise valuable for Audit and Nominating oversight .
  • Education: B.A. (Bishop’s University), J.D. (Osgoode Hall Law School, York University), LL.M. (Harvard University) .
  • Committee-relevant skills: Financial literacy required for Audit Committee; Audit Committee includes an “audit committee financial expert” (Perez‑Berkeley) though Cahill is not designated as ACFE .

Equity Ownership

As of DateDollar Range of KIO Equity Owned (Personal)Aggregate Dollar Range across RICs OverseenNotes
Jan 31, 2024Over $100,000 Over $100,000 Amounts include fees deferred into the Plan and deemed invested in the Fund .
Jan 31, 2025Over $100,000 Over $100,000 Amounts include fees deferred into the Plan and deemed invested in the Fund .
Group ownership<1% of shares outstanding (Trustees/officers as a group) Group total under 1% also noted in 2025 .

Insider Trades and Section 16(a)

Fiscal YearSection 16(a) Filing ComplianceSource
FY2023The Fund believes its officers and Trustees complied with all applicable Section 16(a) filing requirements .
FY2024The Fund believes its officers and Trustees complied with all applicable Section 16(a) filing requirements .

Governance Assessment

  • Strengths

    • Deep asset management and legal background; long tenure since 2013 enhances institutional knowledge while maintaining independence .
    • Active committee service on both Audit and Nominating; committees fully independent; Audit Committee has a designated financial expert (Perez‑Berkeley) .
    • Attendance: met the ≥75% threshold for Board and committee meetings in FY2024; Board met six times; committees met twice each, indicating regular engagement .
    • Alignment: “Over $100,000” beneficial ownership in KIO (includes deferred compensation deemed invested in the Fund) signals meaningful financial stake .
  • Risks / Watch items

    • RED FLAG: Board Chair is an Interested Trustee (KKR affiliate) and the Board has no Lead Independent Trustee, increasing reliance on committee structure for conflict mitigation .
    • RED FLAG (governance signal): CFO/Treasurer/CAO resignation and replacement effective Nov 1, 2025; monitor continuity of financial reporting and internal control oversight (though not specific to Cahill) .
    • Limited transparency on individual director-level ownership beyond dollar ranges; no explicit stock ownership guideline disclosure for directors in the proxy .
  • Conflicts and related-party exposure

    • Independent trustees (and immediate family) do not own securities of the Adviser or its affiliates, reducing related-party conflict risk .
    • Audit/Nominating Committees are fully independent; the Nominating Committee also reviews and approves trustee compensation annually per charter .
  • Compensation structure changes

    • Trustee fee structure increased from FY2023 to FY2024 (e.g., retainer from $35,000 to $52,500; meeting and committee fees also increased), raising total potential cash compensation; Cahill’s aggregate KIO compensation rose from $30,000 (FY2023) to $35,625 (FY2024) .

Overall, Cahill brings seasoned governance and legal expertise with long-standing independence and meaningful financial alignment through ownership/deferred fees. Key governance risk at the Board level is the lack of a Lead Independent Trustee while the Chair is an Interested Trustee, partially mitigated by fully independent and active committees .