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Daniel S. Perotti

Senior Managing Director and Chief Financial Officer at PennyMac Mortgage Investment Trust
Executive

About Daniel S. Perotti

Senior Managing Director and Chief Financial Officer of PennyMac Mortgage Investment Trust (PMT) since January 1, 2021; previously Deputy CFO (2017–2020) and Chief Asset & Liability Management Officer at PMT/PFSI since 2009. Prior experience at BlackRock (2002–2008) leading quantitative research within BlackRock Solutions; B.A. in Economics and Computer Science from Columbia University; age 44 . Executive responsibilities include oversight of accounting and financial reporting, treasury, investor relations, FP&A, tax analysis, and Sarbanes–Oxley compliance . Pay-for-performance at PMT emphasizes ROE and relative TSR in PSU awards; 2024 measured ROE was 8.4% with 2024 PSU payout of 80.1% on ROE/TSR components, evidencing alignment to company performance .

Past Roles

OrganizationRoleYearsStrategic Impact
PMT/PFSIDeputy CFO; Chief Asset & Liability Management Officer; other executive roles2009–2020 Built finance and ALM capabilities; supported externally managed REIT model and mortgage banking operations
PMTChief Financial Officer2021–present Oversees reporting/treasury/IR/FP&A/tax/SOX; central to execution and capital markets communication
BlackRockHead of Quantitative Research (BlackRock Solutions) and other roles2002–2008 Advanced risk/analytics; foundational quantitative expertise applied to mortgage finance

External Roles

  • No external directorships or committee roles for Mr. Perotti are disclosed in PMT’s proxy .

Fixed Compensation

  • PMT does not pay base salary or cash bonus to named executive officers; compensation is equity-only under PMT’s 2019 Plan .
  • PFSI (manager/affiliate) paid Mr. Perotti in 2024: salary $470,833; non‑equity incentive $1,145,137; stock awards $1,274,969; option awards $467,499; other comp $49,740; total $3,408,178 .

Performance Compensation

PMT Equity Awards Structure and Metrics (2024 awards)

  • Mix: Performance-based RSUs (PSUs) 55%; Time-based RSUs 45% .
  • PSU metrics and weightings: ROE (50%) and Relative TSR vs peer group (50%) with three one-year performance periods; ROE threshold 6% (50% payout), target 8% (100%), max 12% (200%); Relative TSR threshold <20th percentile (0%), 20–40th (50%), 40–60th (100%), 60–80th (150%), ≥80th (200%) .
  • 2024 actual: ROE 8.4% and TSR 33.3%; PSU payout 80.1% for 2023 and 2024 awards (component math reflects ROE ≈110.2% and TSR 50%) .
MetricWeightingTargetActual (2024)Component PayoutVesting Terms
Return on Equity (ROE)50% 8.0% cumulative annualized ROE 8.4% 110.2% Annual measurement over FY2024–FY2026; three-year schedule with annual tranches
Relative TSR (percentile vs peer group)50% 40–60th percentile TSR = 33.3% 50.0% Annual measurement; three-year schedule with annual tranches
Total PSU payout (2024 measurement)80.1% As above

PMT Grants of Plan-Based Awards (FY2024)

Grant TypeGrant DateThreshold (shares)Target (shares)Maximum (shares)Grant-Date Fair Value ($)
PSU (Perotti)3/12/2024 9,575 19,150 38,300 $274,994
RSU (Perotti)3/12/2024 $224,992

PMT Stock Vested in FY2024

CategoryShares VestedValue Realized ($)
Total (PSUs + RSUs)27,856 $388,725
PSUs (component)15,906 $223,797
RSUs (component)11,950 $164,928

Equity Ownership & Alignment

  • Beneficial ownership: 99,654 common shares held via The Perotti Family Trust; none of his shares are pledged as collateral .
  • Shares outstanding: 87,010,608 (as of March 31, 2025) ; Perotti’s ownership ≈ 0.1146% of outstanding (99,654 ÷ 87,010,608) .
  • Unvested equity outstanding (as of 12/31/2024):
    • RSUs unvested: 15,668 (2024 grant) + 11,512 (2023 grant) + 3,832 (2022 grant) = 31,012 RSUs .
    • PSUs unearned (shown at target/actual): 19,150 (2024 grant, target) + 14,070 (2023 grant, target) + 5,160 (2022 grant, actual 110.2%) .
  • Market value markers (12/31/2024 closing price $12.59): RSU blocks and PSU blocks carried at $12.59 for unearned/unvested presentations .
  • Ownership guidelines: Executives (other than CEO) must hold $500,000 of PMT shares/RSUs; executives with ≥5 years in role are in compliance per annual review . PMT prohibits pledging, margin, short sales, and hedging of company securities .

Employment Terms

  • No employment agreements with named executive officers; PMT does not provide cash severance; and PMT is not required to make payments upon a change in control .
  • Clawbacks: SEC-compliant recovery policy adopted September 2023 covering incentive compensation for current/former Section 16 officers for three completed fiscal years preceding a restatement; separate clawback policy for Senior Managing Directors since 2018 .
  • Change-of-control vesting:
    • PSUs: Full vesting upon termination not for cause or termination of management agreement not for cause; change-in-control provides full vesting if shares cease public trading, otherwise double-trigger or pro‑rata if performance goals met; remaining PSUs may convert to time-based RSUs post‑CIC unless comparable performance goals can be determined .
    • RSUs: Full vesting upon retirement (pro‑rata if >9 months outstanding), termination not for cause/death/disability, or termination of management agreement not for cause; CIC provides full vesting if shares cease public trading or upon double‑trigger termination not for cause tied to CIC .
  • Vesting cadence: RSUs vest ratably in three annual installments starting on the one-year anniversary of grant; PSUs measured annually with three one-year periods and vest annually subject to achievement and service .

Compensation Structure Analysis

  • PMT equity-only compensation (no salary/bonus from PMT) concentrates pay at risk with PSU/RSU mix; PMT increased FY2024 ROE max performance threshold to 12% and max vesting to 200%, tightening pay-for-performance versus FY2023 (max 10%, 150%) .
  • PSU design uses two performance metrics (ROE and relative TSR), consistent with shareholder feedback; TSR as a peer-relative measure reduces payouts when underperforming peers even with acceptable ROE, evidenced by 2024 PSU payout of 80.1% .
  • PFSI compensation skewed to variable pay: approximately 87% variable for non-CEO named executives in FY2024; annual incentives weighted 70% to ROE and 30% to strategic objectives with overall payout 81.8% reflecting ROE of 8.5% .

Governance, Peer Benchmarking, and Say‑on‑Pay

  • Compensation Committee: Renee R. Schultz (Chair), Nancy McAllister, Stacey D. Stewart; all independent .
  • Independent compensation consultant: Pearl Meyer engaged by Committee; scope includes peer group, target award levels, market data, risk assessment, and CD&A support; no conflicts identified .
  • Executive compensation peer group expanded to include AGNC, Annaly, and Dynex; broader mortgage REIT set used to benchmark market cap/assets/complexity .
  • Say‑on‑Pay support: approximately 98% approval at 2022–2024 annual meetings; 2024 vote results disclosed and considered in program design .

Equity Ownership & Alignment Table

ItemDetail
Beneficial shares owned99,654 (Perotti Family Trust)
Shares outstanding (for % calc)87,010,608 (as of 3/31/2025)
Ownership % of outstanding≈0.1146% (99,654 ÷ 87,010,608)
Shares pledgedNone of the shares in officer/trustee table are pledged
Ownership guideline$500,000 for executives (non‑CEO); five‑year compliance window; executives ≥5 years are in compliance
Anti‑pledging/hedging policyProhibits hedging, pledging, short sales, margin accounts; trading pre‑clearance and windows required; Rule 10b5‑1 plans allowed with pre‑approval

Multi‑Year PMT Compensation (Equity Grants Reported by PMT)

YearPMT Stock Awards ($)
2022$399,988
2023$499,987
2024$499,986

Outstanding Equity Awards (as of 12/31/2024)

GrantShares/Units Not VestedNotes
RSUs (3/12/2024)15,668 Vests ratably over three years
RSUs (2/28/2023)11,512 Vests ratably over three years
RSUs (2/25/2022)3,832 Vests ratably over three years
PSUs (3/12/2024)19,150 (target) 2024–2026 performance; ROE/TSR
PSUs (2/28/2023)14,070 (target) 2023–2025 performance; ROE/TSR
PSUs (2/25/2022)5,160 (actual 110.2%) 2022–2024 performance; attained 110.2%

Employment Terms Summary

  • No PMT employment agreements; no PMT cash severance; vesting acceleration for RSUs/PSUs under retirement, disability/death, termination not for cause, management agreement termination not for cause, and defined change-of-control scenarios (often double-trigger unless shares cease public trading) .

Risk Indicators & Red Flags

  • Hedging/pledging prohibited, and proxy discloses no pledging of shares among officers/trustees — positive alignment .
  • No severance cash protections; equity acceleration terms exist — retention depends on ongoing equity value and performance attainment .
  • Option re‑pricing prohibited under equity plan — governance positive .
  • High say‑on‑pay support (≈98%) — low investor controversy on compensation .

Investment Implications

  • Alignment: PMT’s equity‑only awards and PSU metrics (ROE and relative TSR) tie Perotti’s realized comp to shareholder outcomes; 2024 PSU payout of 80.1% reflects balanced discipline when peer‑relative TSR underperforms despite solid ROE .
  • Retention/pressure: Significant unvested RSU/PSU stack and anti‑pledging/hedging reduce forced‑selling risk; annual vesting tranches typically around February–March and grant anniversaries may create predictable supply windows but sales to cover taxes, if any, are not disclosed here .
  • Governance: No cash severance/change‑in‑control payments, strong clawbacks, and robust ownership guidelines indicate shareholder‑friendly design; program is reviewed against an expanded mortgage REIT peer set with independent consultant support and consistently strong say‑on‑pay results .
  • Execution risk: Performance levers emphasize ROE and peer‑relative TSR; in a higher‑rate environment, sustaining ROE above 8% target and improving TSR percentile within the peer group are critical for PSU payouts and executive retention value .