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Julia W. Poston

Director at ROYCE MICRO-CAP TRUST
Board

About Julia W. Poston

Independent Director (Class I) of RMT; age 65; serving since 2023 with current term expiring in 2027. She is Chair of the Audit Committee, a member of the Nominating/Governance Committee, and is designated an Audit Committee Financial Expert under SEC rules . Her background includes over 40 years in public accounting and assurance: Senior Client Partner at Ernst & Young (2002–2020), Assurance Practice Group Leader for the Ohio Valley Region (2014–2019), and Audit Partner at Arthur Andersen (1982–2002) . She oversees 15 portfolios within The Royce Funds complex, reflecting broad fund governance exposure .

Past Roles

OrganizationRoleTenureCommittees / Impact
Ernst & Young LLPSenior Client Partner; Assurance Practice Group Leader (Ohio Valley)2002–2020; 2014–2019Led regional assurance practice; deep audit and reporting oversight experience
Arthur Andersen LLPAudit Partner1982–2002Audit leadership; financial reporting and controls expertise

External Roles

OrganizationRoleSinceCommittees / Chair
Merus Corporation (formerly Al. Neyer Corporation)Director; Nominating/Governance Committee member; Audit Committee Chair2020Governance and audit leadership
Master Fluid SolutionsDirector; Governance Committee member; Audit Committee Chair2021Governance and audit leadership
AuguStar Variable Insurance Products Fund, Inc.Director; Audit Committee member2022Investment company audit oversight
The James Advantage FundsDirector; Audit Committee Chair2022Investment company audit leadership
Cincinnati Museum Center (non-profit)Trustee; Finance/Audit Committee Chair2015Non-profit financial oversight
Cincinnati Women’s Executive Forum (non-profit)Director and Founder2010Leadership and network development

Board Governance

  • Independence and leadership: RMT’s Board has six of seven independent Directors, with a lead Independent Director (Christopher C. Grisanti); Poston serves as Chair of the Audit Committee and is designated an Audit Committee Financial Expert .
  • Committee structure and oversight: The Audit Committee comprises all Independent Directors; its purposes include oversight of financial statement integrity, auditor independence and performance, and preparation of the audit committee report; Poston, as Chair, liaises with PwC and management and led the Committee’s review and recommendation of inclusion of RMT’s 2024 audited financials in the Annual Report .
  • Attendance and engagement: In 2024 the Board held seven meetings; the Audit Committee held four; the Nominating Committee held none; each Director (including Poston) attended at least 75% of the aggregate of Board and applicable committee meetings .
  • Stockholder meeting attendance policy: No formal policy on Director attendance at stockholder meetings; one Director attended the 2024 annual meeting (individual not specified) .

Fixed Compensation

ComponentFY 2024FY 2025 Plan
Annual retainer (Independent Directors)$10,000 $10,000
Meeting fee (per Board meeting)$450 $450
Audit Committee Chair stipend (Poston)$984 $984
Aggregate compensation from RMT (Poston)$13,234 n/a
Total compensation from The Royce Funds (Poston)$241,500 n/a
Pension/retirement benefitsNone None
  • No Director received remuneration from RMT in addition to or in lieu of the stated arrangement for FY 2024 .

Performance Compensation

  • No equity grants, options, or performance-based incentives for Directors are disclosed; compensation for FY 2024 is limited to retainer, meeting fees, and role-based stipends (lead independent; audit chair) .
  • Pension/SERP: None accrued; no estimated annual retirement benefits .
  • Clawbacks/COC/severance: Not applicable for non-employee directors; no such provisions disclosed in Director compensation .

Other Directorships & Interlocks

EntityTypeRolePotential Interlock/Conflict Note
AuguStar Variable Insurance Products Fund, Inc.Investment companyAudit Committee memberMultiple fund audit roles; Audit Committee charter requires annual assessment if >3 public company audit committees; multiple boards in same fund complex count as one
The James Advantage FundsInvestment companyAudit Committee ChairAs above; fund oversight broadly consistent with investment fund governance
Merus Corporation (formerly Al. Neyer Corporation)Operating companyDirector; Audit Chair; Nominating/GovernanceNo related-party transactions with RMT disclosed; governance expertise
Master Fluid SolutionsOperating companyDirector; Governance Committee; Audit ChairNo related-party transactions with RMT disclosed
  • Audit Committee charter explicitly requires the Board to determine annually whether simultaneous service on more than three public company audit committees impairs effectiveness; for closed-end funds, disclosures must be made if such determinations occur; multiple boards in the same fund complex are considered one board for this determination .

Expertise & Qualifications

  • Audit/financial expertise: Designated Audit Committee Financial Expert; extensive audit leadership at EY and Arthur Andersen; 40+ years of business experience in the financial sector .
  • Governance leadership: Chairs Audit Committees across multiple entities; member of Nominating/Governance; broad governance exposure across 15 portfolios overseen within The Royce Funds .
  • Board effectiveness attributes: The Board emphasizes directors’ ability to critically review, evaluate, question, and discuss information; Poston’s background aligns with these criteria .

Equity Ownership

MetricValue
Shares outstanding (Record Date)52,592,863
Beneficial ownership (Poston)None
Percent of shares outstanding (Poston)0.00% (None of 52,592,863)
Aggregate dollar range of equity in RMTNone
Aggregate dollar range across Royce Funds overseenOver $100,000
  • No pledging/hedging disclosed for Directors; no indication of pledged shares for Poston in the proxy’s ownership tables .

Governance Assessment

  • Strengths: Independent Director; Audit Committee Chair; SEC-designated audit financial expert; strong engagement with auditors and management; Board independence majority (6 of 7), with established lead Independent Director structure . 2024 attendance meets ≥75% threshold across Board and committees, indicating adequate engagement .
  • Alignment considerations: No personal ownership in RMT (none; 0.00%), and no equity-based director compensation, which may limit economic alignment with fund shareholders despite significant governance responsibilities .
  • Overboarding risk monitoring: Poston serves on multiple audit committees; the Audit Committee charter mandates an annual Board assessment of simultaneous service on >3 public company audit committees and disclosure for closed-end funds, with fund-complex boards counted as one—this formal process mitigates potential overboarding concerns .
  • Red flags: No related-party transactions, tax gross-ups, or pay anomalies disclosed for Directors; compensation structure is modest and standardized (cash retainer + meeting fees + role stipends) .