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Kendra Decious

Chief Financial Officer and Treasurer at KKR Real Estate Finance Trust
Executive

About Kendra Decious

Kendra Decious, age 60, serves as Chief Financial Officer and Treasurer of KKR Real Estate Finance Trust Inc. (KREF) and its Manager since March 2022, after joining KKR in 2006; she is a Managing Director in KKR’s Finance group and a CPA (inactive) with a B.A. in Business Economics from UC Santa Barbara and an MBA (with distinction) from Ellis College, New York Institute of Technology . Her tenure follows KREF’s externally managed model, with CFO cash compensation reimbursed under the Management Agreement and equity grants directly from KREF; KREF’s pay-vs-performance disclosures highlight recent company performance metrics used by the Compensation Committee in decision-making (TSR, Net Income, and Distributable Earnings) .

Performance snapshot (context for tenure)

MetricFY 2021FY 2022FY 2023FY 2024
Net Income Attributable to Common Stockholders ($USD Thousands)125,635 15,371 (53,919) 13,071
Distributable Earnings ($USD Thousands)92,393 109,614 57,558 (70,683)
Company TSR (Value of $100 from 12/31/2019) ($)123 91 100 84

Past Roles

OrganizationRoleYearsStrategic Impact
KKR & Co. Inc.Managing Director, Finance Group2006–present Led strategic planning, budgeting, Board communications; oversaw accounting/reporting/risk controls for KKR balance sheet investments
KKR Private Equity Investors, L.P.Chief Financial Officer2006–2010 CFO of the publicly listed vehicle combined to create KKR & Co. Inc.; built finance/risk controls
KKR (Capital Markets, Hedge Funds, Stakes)Finance leadership (groups lead)Originated KKR’s global risk management framework; founding member of Global Risk Management Committee
KinderCare Learning CentersVice President (Finance & Accounting; Procurement); CFO of KC Distance Learning (subsidiary)Led finance/accounting and procurement; subsidiary CFO
Red Lion HotelsDirector (SEC and Financial Reporting)Directed SEC and financial reporting
KPMGAuditor (CPA, inactive)Early-career public accounting foundation

External Roles

OrganizationRoleYearsNotes
CHI Overhead DoorsBoard of Directors and Audit Committee memberKKR portfolio company governance role
PAAMCO PrismaAudit Committee memberPrior committee role
MacDowell (non-profit artist residency)Board memberCurrent non-profit board service

Fixed Compensation

MetricFY 2022FY 2023FY 2024
Base Salary ($)150,612 252,673 178,467
Bonus ($)223,407 403,826 264,256
All Other Compensation ($)9,868 17,138 12,188
Total ($)639,912 996,917 725,391
CFO cash comp reimbursed by KREF under Management AgreementYes (salary/bonus and benefits allocable to KREF) Yes Yes

KREF does not set CFO cash pay levels; compensation is determined by KKR/Manager and reimbursed to the Manager based on time allocation .

Performance Compensation

  • Program structure: Equity-based compensation via KREF’s Amended and Restated 2016 Omnibus Incentive Plan; RSUs generally time-based, with dividend equivalents; executives must retain at least 15% of vested shares prior to net settlement for taxes .
  • Metrics/payouts: The Manager does not use fixed performance metrics for NEO variable cash compensation; 2024 KKR-level aggregate NEO pay was 15.44% fixed and 84.56% performance-based, with qualitative factors (KREF stock performance, market conditions, business growth, portfolio credit quality) guiding bonuses . KREF itself historically has not used incentive-based compensation tied wholly/partly to financial reporting measures (pre-Rule 10D-1 clawback adoption) .

RSU grants to Kendra Decious (by year)

YearGrant DateRSUs (#)VestingGrant Date Fair Value ($)
202212/19/20225,834 (unvested portion as of 12/31/2024) 100% on 10/1/2025 256,025
202312/18/202316,000 50% on 10/1/2025; 50% on 10/1/2026 323,280
202412/16/202424,000 1/3 on 10/1/2025; 1/3 on 10/1/2026; 1/3 on 10/1/2027 270,480

Vesting and delivery activity

Item2024
Shares acquired on vesting (#)18,000
Value realized on vesting ($)215,640
Deferral Plan participation (2024)None reported for Decious
Dividend equivalents on RSUs/DSUsPaid as declared; fully vested when paid

KREF has historically not granted options or SARs to NEOs; none for Decious in 2022–2024 . Clawback policy adopted in 2023 per NYSE Rule 10D-1 for excess incentive-based compensation following restatements .

Equity Ownership & Alignment

ItemDetail
Beneficial ownership (common shares)19,206 shares
Unvested RSUs outstanding (12/31/2024)45,834 RSUs; market value $462,923 (at $10.10 close)
Ownership as % of shares outstanding~0.028% (=19,206 / 68,713,596) using 3/3/2025 shares outstanding
Executive ownership/retention policyMust retain at least 15% of shares underlying vested awards prior to net settlement
Hedging/derivative prohibitionShort sales, margin purchases, swaps/derivatives prohibited under Insider Trading Policy
Pledging disclosureNo pledging policy disclosure; no pledging reported for Decious

Employment Terms

  • Employment/role: Appointed CFO/Treasurer effective March 2022; employee of KKR/Manager .
  • Cash compensation and benefits: Determined by Manager; KREF reimburses allocable CFO salary/bonus/benefits under the Management Agreement .
  • Severance/change-in-control:
    • No cash severance arrangements for CFO; no pension or nonqualified deferred compensation in connection with service to KREF .
    • RSUs: Unvested RSUs generally cease vesting upon termination; immediate vesting upon death or disability .
    • Deferral Plan: Change-in-control triggers lump-sum distribution for deferred RSUs/DSUs (if any election made; Decious had none in 2024) .
  • Clawback: Mandatory recoupment for excess incentive-based compensation post-restatement (Rule 10D-1) .
  • Options repricing: Prohibited without shareholder approval under omnibus plan; administration may adjust/accelerate awards in certain corporate events .

Compensation Committee & Governance

  • Compensation Committee engages independent consultant Ferguson Partners (FPL) for equity pool sizing; no conflicts identified .
  • 2024 say‑on‑pay support: ~97% approval for 2023 compensation program .
  • Most important performance measures considered by Compensation Committee: Company TSR, Net Income, Distributable Earnings (company‑selected metric), though not used to compute “compensation actually paid” per Item 402(v) .

Investment Implications

  • Alignment: Decious’ equity grants are time-based RSUs with mandated retention of 15% of delivered shares; no options or hedging permitted—reduces misalignment risk and option-driven risk-taking .
  • Near-term supply/flow signals: Scheduled vesting of 21,834 RSUs in 2025 (5,834 from 2022; half of 16,000 from 2023; one-third of 24,000 from 2024) may create delivery-related supply; monitor Form 4 filings and any deferral elections around 10/1/2025, 10/1/2026, 10/1/2027 .
  • Retention risk: Cash pay is reimbursed by KREF but set by KKR; absence of KREF-specific severance cash and reliance on time-based RSUs suggest retention is primarily governed by KKR’s compensation framework rather than KREF-only economics .
  • Pay-for-performance tension: KKR-level bonuses are qualitatively performance-based (84.56% variable in 2024) but not linked to fixed financial targets; investors should track KREF’s Net Income and Distributable Earnings trends when evaluating future equity grants and potential payout optics .
  • Governance and shareholder sentiment: Strong say‑on‑pay support (~97%) and a modern clawback/insider trading policy support governance quality; lack of pledging disclosures and no option repricing allowed mitigate key red flags .