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Matthew Curtis

Tax Officer at BARINGS CORPORATE INVESTORS
Executive

About Matthew Curtis

Matthew Curtis (age 54) serves as Tax Officer of Barings Corporate Investors (MCI) and Barings Participation Investors (MPV) since 2022; he is Managing Director and Global Head of Tax at Barings (since 2017) based in Charlotte, NC . Officers of the Trusts serve until a successor is duly elected and qualified . The Trustees and Officers as a group beneficially owned 1.95% of MCI’s outstanding shares as of March 17, 2025 (20,298,644 shares outstanding), but individual officer holdings are not disclosed in the proxy . Company net income for FY 2024 and FY 2023 is shown below; values retrieved from S&P Global.*

MetricFY 2023FY 2024
Net Income - (IS) ($USD)$36,959,036*$35,582,326*

*Values retrieved from S&P Global

Past Roles

OrganizationRoleYearsStrategic Impact
Barings LLCManaging Director & Global Head of Tax2017–presentLeads global tax function for Barings and serves as Tax Officer across multiple Barings-advised investment vehicles .
Barings Corporate Investors (MCI)Tax Officer2022–presentTax oversight and compliance for the Trust .
Barings Participation Investors (MPV)Tax Officer2022–presentTax oversight and compliance for the Trust .

External Roles

OrganizationRoleYearsNotes
Barings BDC, Inc.Tax Officer2022–presentBusiness development company advised by Barings .
Barings Capital Investment CorporationTax Officer2022–presentBusiness development company advised by Barings .
Barings Private Credit CorporationTax Officer2022–presentBusiness development company advised by Barings .
Barings Global Short Duration High Yield FundTax Officer2022–presentClosed-end investment company advised by Barings .
Barings Private Equity Opportunities and Commitments FundTax Officer2022–2024Closed-end investment company advised by Barings until Feb 2024 .

Fixed Compensation

  • Compensation for Trust officers (including the Tax Officer) is paid by Barings pursuant to service contracts; the Trusts do not disclose officer salary, bonus or equity awards in the proxy .
  • Independent Trustee fees are disclosed (for context on governance compensation), but do not apply to officers; e.g., in FY 2024 independent Trustees received quarterly fees of $18,794 (MCI) and $12,431 (MPV), plus committee stipends; officer compensation remains paid by Barings rather than the Trusts .

Performance Compensation

  • No officer performance incentive metrics, bonus determinations, RSU/PSU grants, or option awards for Trust officers are disclosed in the proxy; compensation is paid by Barings and not itemized at the Trust level .

Equity Ownership & Alignment

  • As of March 17, 2025, Trustees and Officers of each Trust as a group beneficially owned 1.95% of MCI’s outstanding shares; individual officer ownership (including Matthew Curtis) is not broken out by name in the proxy .
  • MCI shares outstanding on the record date: 20,298,644 .
  • Section 16(a) compliance: the Trusts state relevant officers complied with filing requirements for FY 2024 through March 17, 2025, with noted exceptions for other named individuals (not Matthew Curtis) .
  • No pledging or hedging disclosures specific to officers are provided in the proxy; officer-level share pledging is not indicated .

Employment Terms

  • Position and tenure: Tax Officer since 2022; officers hold office until a successor is duly elected and qualified .
  • Compensation source: paid by Barings under service contracts; the Trusts do not list officer employment agreements, severance, or change-in-control terms for officers .
  • Governance structure: Board leadership and committee oversight (Audit, Governance, Nominating) are composed of Independent Trustees; this framework oversees Barings’ services (including compliance and risk) rather than disclosing officer contracts .

Investment Implications

  • Pay-for-performance signal quality is limited at the Trust level for officers: compensation is paid by Barings and not tied to Trust-specific disclosed metrics or equity awards, so traditional NEO alignment levers (bonus metrics, PSU/TSR targets, option grant terms) are not available for analysis .
  • Retention risk appears modest for a long-tenured Barings executive functioning across multiple Barings-advised vehicles; role continuity is underscored by the “until successor elected” clause common to Trust officers .
  • Insider trading/pledging pressure indicators are muted given the absence of officer-specific equity grant disclosures and Section 16(a) compliance noted without exceptions for Curtis; monitoring should focus on governance and adviser performance rather than individual officer pay packages .
  • Company fundamentals context: Net income for FY 2024 was $35.58M vs $36.96M in FY 2023 (values retrieved from S&P Global), reflecting operational results that inform investor expectations but not officer incentive payouts at the Trust level.*

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