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David Flattum

About David Flattum

David Flattum (born 1964) is an Interested Trustee of PIMCO Municipal Income Fund (PML), appointed to the Boards of the PIMCO-Managed Funds effective December 1, 2024. He retired as PIMCO’s Global General Counsel at the end of 2023 and continues as a consultant to PIMCO; he previously served as General Counsel and COO of Allianz Asset Management of America and was a partner at Latham & Watkins specializing in M&A. He serves on the Performance Committee and is designated an “interested person” due to his affiliation with PIMCO and its affiliates.

Past Roles

OrganizationRoleTenureCommittees/Impact
PIMCOGlobal General Counsel2006–2023 Chair of PIMCO’s Audit, Risk, Conflicts, and Pricing Committees; Chief Legal Officer for the PIMCO Funds
Allianz Asset Management of AmericaGeneral Counsel and Chief Operating Officer2001–2006 Senior legal and operational leadership
Latham & WatkinsPartner (M&A)Not disclosedSpecialized in mergers and acquisitions

External Roles

OrganizationRoleTenureCommittees/Impact
None disclosedNo other directorships in past five years

Board Governance

  • Independence: Classified as an Interested Trustee due to PIMCO affiliation; does not receive compensation from the Funds for trustee service.
  • Committee assignments: Member, Performance Committee (Chair: Alan Rappaport). Not listed on Valuation Oversight or Contracts Committees; those committees are chaired by E. Grace Vandecruze and Sarah E. Cogan, respectively.
  • Attendance: During FY 2024, each Trustee attended at least 75% of Board and applicable committee meetings.
  • Tenure: Appointed Trustee of each Fund effective December 1, 2024; listed as Class III trustee.
Governance ItemDetails
Performance CommitteeMember; reviews fund performance and changes in Manager’s philosophy, approach and personnel. Chair: Alan Rappaport.
Valuation Oversight CommitteeMembership not including Flattum; Chair: E. Grace Vandecruze; oversees fair valuation procedures and Manager as Valuation Designee under Rule 2a-5.
Contracts CommitteeMembership not including Flattum; Chair: Sarah E. Cogan; reviews adviser/sub-adviser/administrator/underwriter performance and fee reasonableness; recommends approvals/continuances.
FY2024 MeetingsBoard: 4 regular, 3 special; Audit Oversight: 4; Governance & Nominating: 4; Valuation Oversight: 4; Contracts: 3; Performance: 4.
AttendanceEach Trustee attended ≥75% of applicable meetings (Board + committees).

Fixed Compensation

ComponentAmountNotes
Compensation from PML/Funds for trustee service$0Interested Trustees (including Flattum) do not receive compensation from the Funds; they are compensated by the Manager or affiliates.
Pension/retirement benefits from FundsNoneTrustees do not currently receive pension or retirement benefits from the Funds or Fund Complex.

Performance Compensation

Metric/PlanDetails
Performance-based compensation from FundsNone disclosed; Interested Trustees serve without compensation from the Funds (no disclosed PSU/RSU/options or performance metrics tied to fund compensation).

Other Directorships & Interlocks

CompanyRoleCommittee PositionsInterlock/Conflict Notes
None disclosedNo other public company boards disclosed in past five years.

Expertise & Qualifications

  • Legal and governance expertise: Former Global General Counsel at PIMCO; prior partner at Latham & Watkins (M&A), with leadership across audit, risk, conflicts, and pricing oversight.
  • Asset management operations: Former GC/COO at Allianz Asset Management of America.
  • Fund oversight experience: Chief Legal Officer for PIMCO Funds; current Performance Committee member.

Equity Ownership

Holding CategoryPMLAggregate across “Family of Investment Companies”Notes
Dollar range of equity securities beneficially ownedNone None Securities valued as of the Record Date; “Family of Investment Companies” definition provided in proxy.

Governance Assessment

  • Independence and conflicts: Flattum is an Interested Trustee and current PIMCO consultant, creating a potential conflict of interest in oversight of the Manager; however, the Valuation and Contracts Committees are chaired by independent trustees, which provides structural mitigants.

  • Board effectiveness: Presence on the Performance Committee suggests engagement with fund results and Manager changes; meeting cadence is robust (4 regular + 3 special Board meetings in FY2024), and Trustees met the ≥75% attendance threshold.

  • Ownership alignment: No disclosed beneficial ownership in PML or across the PIMCO family of investment companies, limiting “skin in the game” alignment. This is a potential weakness for investor confidence.

  • Compensation signals: Receives no compensation from the Funds; compensation by the Manager is not disclosed in the proxy, limiting transparency into incentives and potential alignment/conflict considerations.

  • RED FLAGS

    • Interested Trustee status and ongoing consulting relationship with PIMCO (funds’ investment manager), indicating related-party exposure and diminished independence.
    • No personal holdings in PML or the broader family of funds, reducing ownership alignment.
  • Mitigants

    • Independent chairs for key oversight committees (Valuation Oversight, Contracts), and an audit committee financial expert (Vandecruze) in leadership roles.
    • Documented committee responsibilities around valuation, contracts, and performance, and acceptable attendance thresholds met.

Implication for investors: Oversight of Manager performance is partially balanced by independent committee leadership, but Flattum’s Interested Trustee status and lack of fund ownership merit heightened monitoring for conflicts and alignment with shareholder interests.