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Daniel Siegel

President at LIFETIME BRANDS
Executive

About Daniel Siegel

Daniel Siegel, age 55, is President of Lifetime Brands and has served in various roles since joining the company in 1992; he has been President since 2013 after prior roles spanning Sales and Corporate Invention Strategies . Education is not disclosed in company filings. Company performance during his recent tenure includes 2024 net sales of $683.0M, Adjusted EBITDA of $55.4M, and a net loss of $(15.2)M . Pay-versus-performance disclosure indicates the year-end value of $100 invested on December 31, 2021 equaled $40 at year-end 2024 (vs. $44 in 2023 and $48 in 2022), signaling TSR pressure over the period .

Past Roles

OrganizationRoleYearsStrategic Impact
Lifetime BrandsExecutive Vice President of Sales2006–2008Led sales organization
Lifetime BrandsExecutive Vice President, Corporate Invention Strategies2008–2010Drove product innovation strategy
Lifetime BrandsExecutive Vice President2010–2013Executive leadership across functions
Lifetime BrandsPresident2013–PresentOverall commercial leadership

External Roles

Not disclosed in company filings.

Fixed Compensation

Component20242023Notes
Base Salary$725,000 $725,000 Set by employment agreement, auto-renewing annually
Target Bonus % of Salary112.5% 112.5% “D. Siegel Target Bonus” defined as 112.5% of base salary
Actual Annual Bonus Paid$725,500 $598,317 Mix of Adjusted EBITDA and individual goals
Perquisites$18,000 (auto allowance) $18,000 (auto allowance) $1,500/month vehicle allowance

Performance Compensation

Annual Bonus Structure and 2024 Outcomes

ComponentWeighting of TargetThresholdTargetMaximumActual ResultPayout vs Target
Adjusted EBITDA67% $48.972M $58.300M $67.628M (D. Siegel) $55.371M 83% of Adjusted EBITDA Target Bonus
Individual Goals33% ≥50% achievement to earn ≥50% 100% achievement to earn 100% N/A100% achieved 100% of Individual Goal Target Bonus

Resulting 2024 annual bonus for Daniel Siegel: $725,500 (Adjusted EBITDA component $453,625; Individual Goals component $271,875), or ~89% of total target .

Equity Awards (Structure and 2024 Grants)

Award TypeGrant DateTarget SharesVestingPerformance MetricGrant Date Fair Value
Restricted Stock (RS)Mar 8, 202420,000 Time-based; 25% per year over 4 years starting 1st anniversary Retention$195,200
Performance Shares (PSU)Mar 8, 202420,000 (Threshold 15,000; Max 30,000) Earned at end of 3-year period (2024–2026) Cumulative Adjusted EBITDA $195,200

Performance share rigor: The 2022 PSU cycle (covering 2022–2024) paid 0% due to falling below threshold (actual cumulative Adjusted EBITDA $170.9M vs. $242.8M threshold) .

Equity Ownership & Alignment

Ownership DetailShares% of Outstanding
Total Beneficial Ownership (Daniel Siegel)432,227 1.9%
Direct Ownership413,693
Spouse Ownership8,400
UTMA Custodian for children10,134

Stock Ownership Guidelines: Executives must hold stock equal to 1x base salary within 5 years; the company states all executives have satisfied or are on track to satisfy the guidelines . Anti-hedging policy prohibits hedging by executives . Pledging of shares is not disclosed. Options: none reported for Daniel Siegel; equity holdings are RS and PSUs .

Unvested and Unearned Equity at 12/31/2024

Grant CohortInstrumentUnvested/Unearned Shares
Mar 9, 2021RS3,750
Mar 8, 2022RS8,250
Mar 8, 2023RS13,125
Mar 8, 2024RS20,000
Mar 8, 2022PSUs16,500 (target; earned 0%)
Mar 8, 2023PSUs17,500 (target)
Mar 8, 2024PSUs20,000 (target)

Vesting schedule for RS grants is 25% annually starting one year from grant date (e.g., 2024 grant: 5,000 shares vest on Mar 8, 2025/2026/2027/2028) .

Employment Terms

TermKey Provision
AgreementEmployment agreement dated Nov 8, 2017; effective Jan 1, 2018; amended Jan 1, 2019; Jan 1, 2021; Jan 1, 2023; Nov 2023
Base Salary$725,000
Target Bonus112.5% of base salary (“D. Siegel Target Bonus”)
Perquisites$1,500/month vehicle allowance
TermThrough Dec 31, 2020 with auto-renewal for 1-year periods unless non-renewal notice
ClawbackDodd-Frank/Nasdaq-compliant policy effective Oct 2, 2023
Anti-hedgingProhibited by Insider Trading Policy

Severance and Change-of-Control (CoC) Economics

ScenarioCash SeveranceBonus SeveranceEquity TreatmentHealth BenefitsTiming
Termination without Cause or Resignation for Good Reason (non-CoC)2.0x base salary 2.0x Target Bonus (112.5% of salary) + pro-rated performance bonus Immediate vesting of options; RS restrictions terminate (subject to LTIP) 12 months Salary paid over 24 months; bonus in 60 days
Non-renewal (non-CoC)1.0x base salary Annual Adjusted EBITDA bonus for year of termination Immediate vesting/acceleration similar to above 12 months Over 12 months
CoC + Termination without Cause or Good Reason within 2 years (double-trigger)2.0x base salary (greater of CoC date vs termination date salary) 2.0x Target Bonus (greater of CoC date vs termination date salary) + pro-rated performance bonus Immediate vesting of options; RS restrictions terminate; PSUs vest at target for open periods within 24 months post-CoC 12 months Lump sum within 60 days

Illustrative CoC termination value (12/31/2024 assumptions): Total $4.441M for Daniel Siegel inclusive of cash severance, awarded but unpaid bonus, equity, benefits, salary/vacation accruals .

Compensation Structure Analysis

  • Annual bonus is heavily tied to Adjusted EBITDA (67% weighting) plus individualized operational goals (33%), with capped payouts (150% max for Siegel) and sliding-scale mechanics, aligning cash pay to controllable financial outcomes .
  • Long-term equity split 50/50 between time-based RS and 3-year PSUs tied to cumulative Adjusted EBITDA, with PSUs demonstrating rigor as the 2022 cycle earned 0% .
  • No options currently granted to executive officers, reducing repricing risk; equity grants are RS/PSU forms .
  • Ownership guidelines (1x salary) and anti-hedging policy support alignment and limit speculative behavior; compliance noted as satisfied or on-track for executives .

Say-on-Pay & Governance Inputs

  • Say-on-Pay: ~90% approval at 2024 Annual Meeting, supporting compensation approach .
  • Compensation Committee: Independent directors (Nanninga—Chair, Jarosh, Pollack) overseeing pay, clawback, risk management; six meetings in 2024 .
  • Compensation Consultant: Pearl Meyer engaged; peer group includes Helen of Troy, YETI, iRobot, Hamilton Beach, Johnson Outdoors, Movado, Lands’ End, and others; independence assessed with no conflicts .
  • Related Party Context: Daniel Siegel is the son of the Chairman (Jeffrey Siegel); other relatives employed, though no Item 404 transactions beyond employment relationships were disclosed .
  • Section 16 Compliance: One late Form 4 filing for Daniel Siegel (transaction on Oct 4, 2024 reported Nov 15, 2024) .

LCUT Performance Context During Siegel’s Tenure

MetricFY 2013FY 2014FY 2015FY 2016FY 2017FY 2018FY 2019FY 2020FY 2021FY 2022FY 2023FY 2024
Revenues ($)502,721,000 586,010,000 587,670,000 592,619,000 579,476,000 704,542,000 734,902,000 769,169,000 862,924,000 727,662,000 686,683,000 682,952,000*
EBITDA ($)38,968,000*34,890,000*39,521,000*43,645,000*31,093,000*44,663,000*54,645,000*69,945,000*88,122,000 50,359,000*53,621,000*51,451,000*

*Values retrieved from S&P Global.

Investment Implications

  • Pay-for-performance linkage is robust: bonus weighting to Adjusted EBITDA and 3-year PSUs tied to cumulative Adjusted EBITDA. The zero payout on the 2022 PSU cycle indicates high performance thresholds and reduces windfall risk .
  • Retention risk appears managed via sizable unvested RS tranches (45,125 shares) and ongoing PSU cycles (54,000 target shares), plus double-trigger CoC protections and standard severance economics (2x base + 2x target bonus) .
  • Insider selling pressure: hard data on recent Form 4 transactions could not be independently retrieved here; however, anti-hedging and stock ownership guidelines suggest disciplined holding behavior, while scheduled RS vesting (e.g., 5,000 shares/year from 2024 grant) may create periodic liquidity events, subject to company policies .
  • Governance flags: familial relationships (Chairman is father) warrant monitoring, though no related-party transactions beyond disclosed employment relationships were reported; say-on-pay support (~90%) and independent comp oversight mitigate concerns .
  • Execution risk: Company-level TSR under pressure in recent years and 2024 net loss despite stable net sales and Adjusted EBITDA; continued focus on EBITDA improvement is essential for PSU realization and broader investor alignment .