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Gregory Rossmiller

Senior Vice President and Chief Accounting Officer at SEACOR Marine Holdings
Executive

About Gregory Rossmiller

Gregory Rossmiller, age 55, is Senior Vice President and Chief Accounting Officer at SEACOR Marine (SMHI) since April 17, 2018; he completed Harvard Business School’s General Management Program and holds a B.A. from the University of Northern Iowa . During his tenure, the company’s pay-versus-performance disclosures show cumulative SMHI TSR of 242 in 2024 vs 465 in 2023 and 338 in 2022 (peer TSR 173 in 2024), Direct Vessel Profit of $74.1 million in 2024 vs $119.9 million in 2023, and Net Loss of $(78.1) million in 2024 vs $(9.3) million in 2023 .

Past Roles

OrganizationRoleYearsStrategic Impact
Applus Energy & Industry (Applus Services S.A.)Chief Financial Officer – North America2009–2018Led regional finance; industry services for energy and industrial verticals .
Pride InternationalCorporate Controller2005–2009Oversaw financial controls at global drilling contractor .
Nabors Drilling International Ltd.Controller; Assistant Controller1997–2005Built international controls, reporting and accounting infrastructure .
Cooper Industries; Deloitte & ToucheAudit rolesPre-1997External and industry audit experience .

External Roles

No public company board directorships or committee roles disclosed for Rossmiller .

Fixed Compensation

Component202220232024
Base Salary ($)325,000 325,000 325,000
Target Bonus (% of Salary)100% (per employment agreement) 100% 100%
Actual Annual Bonus ($)350,000 450,000 360,000
Bonus Payment Structure60% paid Apr 2023; 20% Mar 2024; 20% Feb 2025 60% Mar 2024; 20% Feb 2025; 20% Q1 2026 60% Feb 2025; 20% Q1 2026; 20% Q1 2027
All Other Compensation ($)10,675 13,200 13,800
NotesAnnual salaries unchanged since Jan 1, 2022 Bonuses discretionary (retention/strategic contributions) due to volatility

Performance Compensation

Equity Grants and Vesting Conditions

YearInstrumentGrant DateShares/UnitsGrant Date Fair Value ($)Performance Metric & TargetsVesting/Settlement
2024Restricted Stock3/4/202461,953 760,783 Time-basedRatable over 3 years starting 3/4/2025
2024PRSUs3/4/202424,370 (target) 228,834 Stock price hurdles: $13.29, $15.13, $17.08, $19.02, $20.86 (each tranche) for 60 consecutive trading daysEarn each tranche upon hurdle; settlement at 3rd anniversary; service condition with acceleration for certain involuntary terminations
2023Restricted Stock3/7/202356,913 590,188 Time-basedRatable over 3 years starting 3/4/2024
2023PRSUs3/7/202318,595 (target) 144,855 Stock price hurdles: $11.61, $13.21, $14.91, $16.62, $18.22 (each tranche) for 60 consecutive trading daysEarn each tranche upon hurdle; settlement at 3rd anniversary; service condition; none of 2023 hurdles met as of 12/31/2023
2021 (context)PRSUs3/12/2021Stock price hurdles: $3.98, $4.53, $5.11, $5.69, $6.24100% achieved; settled 3/12/2024

Option Awards (as of 12/31/2024)

Strike ($)Quantity (Exercisable)ExpirationNotes
22.0425,0004/24/2028
13.283,7504/16/2029
14.313,7504/16/2029
13.983,7504/16/2029
13.223,7504/16/2029
6.973,7503/5/2030
4.3911,2503/5/2030

No stock option exercises by NEOs in 2024 or 2023 .

Equity Ownership & Alignment

Metric202320242025
Beneficial Ownership (shares)258,275 (≈1.0%) 288,514 (≈1.0%) 338,204 (≈1.3%)
Ownership Breakdown (2025)151,726 direct; 131,478 restricted; 55,000 options (exercisable within 60 days)
Shares Outstanding (basis)27,096,812 (as of 4/3/2023) 27,602,032 (as of 4/10/2024) 26,852,347 (as of 4/14/2025)
Stock Ownership GuidelinesSVP requirement: 2x base salary; compliance within 5 years All NEOs met as of 2/28/2024 Policy unchanged
Hedging/PledgingProhibited; pre-clearance required for any monetization/hedging; Compliance officer controls windows
Clawback PolicyNYSE-compliant; 3-year lookback on erroneously awarded incentive comp; applies to Section 16 officers

Employment Terms

TermDetail
Agreement Effective DateNovember 5, 2019
Base Salary & Target BonusBase $325,000; Target annual bonus 100% of base
Severance (Qualifying Termination)Lump sum equal to 1.5x base salary; plus average annual cash bonus for last 3 years; pro-rated current-year bonus; employer portion of health benefits for 18 months; immediate vesting of certain equity awards and extended option exercise period
Change in ControlDouble-trigger; same benefits as above; bonus floor at target in CoC termination within 2 years
Non-Compete/Non-SolicitPost-termination covenants included; discretionary non-compete payment possible in disability/resignation without Good Reason scenarios
Potential Payments (as of 12/31/2024)Total value: $2,103,469 (termination without cause/good reason or CoC double-trigger)

Compensation Structure Analysis

  • Mix trends: Annual bonuses remain discretionary, with 40% deferred over two additional years—explicit retention lever; equity tilted to RS and PRSUs with multi-year service and stock-price hurdles .
  • Performance metrics: PRSUs hinge entirely on stock-price hurdles achieved over 60 consecutive trading days; 2021 PRSUs fully achieved and settled; 2023 PRSUs not achieved by 12/31/2023; 2024 PRSUs set at higher price hurdles, raising difficulty .
  • Governance safeguards: NYSE-compliant clawback; no tax gross-ups; double-trigger vesting on CoC; hedging/pledging prohibited .

Say-on-Pay & Committee/Consultant

  • Say-on-Pay: 96% approval at 2023 annual meeting; committee retained structure in 2023 given strong support .
  • Compensation Committee: 2024—Regan (Chair), Morse, Persily (independent); 2025—Regan (Chair), Morse, Persily, Lisa P. Young .
  • Consultant: LB&Co serves as independent compensation consultant; independence confirmed .

Performance & Track Record

Measure2021202220232024
Cumulative SMHI TSR (Value of $100)125 338 465 242
Peer Group TSR (Value of $100)119 189 189 173
Net Income (Loss) ($mm)33.1 (71.7) (9.3) (78.1)
Direct Vessel Profit ($mm)43.5 45.3 119.9 74.1

Equity value realization: Rossmiller’s stock awards vesting generated $1,039,751 of value in 2024 and 582,157 in 2023, indicating meaningful at-risk pay alignment with equity performance .

Risk Indicators & Red Flags

  • Hedging/pledging: Prohibited—positive alignment safeguard .
  • Clawback: Implemented per NYSE—improves pay integrity .
  • Tax gross-ups: None—shareholder-friendly .
  • Options repricing: Not disclosed; options outstanding with various strikes and expirations; no exercises in 2024/2023 .
  • Deferred bonuses: Multi-year installment payments can reduce immediate selling pressure but create retention hooks; unpaid portions accelerate on termination/CiC per agreements .

Equity Award Status (Rossmiller at FY-end)

As ofUnvested RS (#)Market Value of RS ($)PRSUs (unearned/target #)PRSUs Market/Payout Value ($)
12/31/202325,478; 48,194; 56,913 (various grants) 320,768; 606,762; 716,535 15,790; 20,080; 18,595 (across PRSU grants) 198,796; 252,807; 234,111
12/31/202424,097; 37,942; 61,953 158,076; 248,900; 406,412 20,080; 18,595; 24,370 131,725; 121,983; 159,867

Employment Contracts—Severance & CoC Economics (Rossmiller)

ScenarioSeverance PaymentsAnnual IncentiveEquity AccelerationHealth Benefits
Termination Without Cause / Resignation for Good Reason$513,294 (salary multiple + health benefits) $620,667 (avg + installments) RS and PRSU accelerations per plan 18 months employer portion
Change-in-Control (Double Trigger)Same as above; bonus ≥ target Included (≥ target) Accelerations per plan As above

Investment Implications

  • Alignment: Significant equity exposure (338k beneficial shares, 1.3% of class), stringent anti-hedging/pledging, and NYSE clawback policy support investor alignment; SVP ownership guideline met .
  • Retention vs. liquidity: Deferred cash bonuses and three-year RS/PRSUs create staggered vesting and payment schedules—reducing near-term selling pressure but embedding retention hooks; unpaid bonus installments accelerate upon termination/CiC, partially mitigating exit friction .
  • Performance sensitivity: PRSUs are pure stock-price hurdles; 2024 targets stepped up to $13.29–$20.86, raising bar for upside; prior 2021 PRSUs fully achieved, while 2023 PRSUs not achieved by YE 2023—pay is levered to share performance outcomes .
  • Risk watch: Net losses in 2024 and TSR retrenchment vs. 2023 suggest execution risk tied to market and operations; monitor future equity vesting milestones and any Form 4 activity for potential selling pressure around vest dates (no option exercises in 2024/2023) .
  • Governance quality: Independent committee with LB&Co consultant, no tax gross-ups, and double-trigger protections point to balanced governance; strong 96% Say-on-Pay support indicates shareholder acceptance of the program as disclosed .