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Brittani N. Cushman

Senior Vice President, General Counsel and Secretary at Turning Point Brands
Executive

About Brittani N. Cushman

Senior Vice President, General Counsel, and Corporate Secretary of Turning Point Brands (TPB) since November 2020; joined TPB in October 2014 and previously served as Senior Vice President of External Affairs . Age 40; B.S. in Business Administration (magna cum laude) from the University of Tulsa and J.D. from Washington & Lee University School of Law . Prior to TPB, spent five years at Xcaliber International as General Counsel, leading legal affairs . Company performance context: 2024 net income $39.809 million and adjusted EBITDA $104.459 million; value of a $100 TPB investment (cumulative TSR) shown as 229 in the pay-versus-performance disclosures .

Past Roles

OrganizationRoleYearsStrategic Impact
Turning Point BrandsDirector of External Affairs; Senior Vice President of External Affairs; SVP, General Counsel and Secretary2014–present; SVP GC since Nov 2020Drove policy strategy, regulatory filings, advised on acquisitions; transitioned to General Counsel leadership
Turning Point BrandsCorporate SecretaryCurrentOversees proxy, governance communications; signs company filings and executes officer proxy functions

External Roles

OrganizationRoleYearsStrategic Impact
Xcaliber International, Ltd., L.L.C.General Counsel~5 years (pre-2014)Led all legal affairs at privately-held tobacco product manufacturer

Fixed Compensation

Metric202220232024
Base Salary ($)$348,146 $350,941 $371,527 (includes $10,821 one-time adjustment)
Target Bonus (% of Base)50% 50% 50%
Annual Bonus Paid ($)$182,500 $180,353 $180,353
Stock Awards – Grant Date Fair Value ($)$152,300 $360,717 $360,725
Option Awards – Grant Date Fair Value ($)$81,840
All Other Compensation ($)$12,638 $15,129 $13,439 (primarily 401(k) match)
Base Salary Progression20242025
Annual Base Salary ($)$360,706 $360,706

Performance Compensation

Incentive TypeMetricWeightingTargetActual/PayoutVesting
Annual Cash Bonus (2024)Board-assessed financial and individual performanceNot disclosed 50% of base salary $180,353 paid for 2024 N/A
PRSUs (Granted 3/1/2024; 8,161 units; $216,430 GV)Cumulative adjusted EBITDA growthNot disclosed Not disclosedOngoing (performance period) 20%/20%/60% on 1st/2nd/3rd anniversaries, subject to attainment
RSUs (Granted 3/1/2024; 5,441 units; $144,295 GV)Continued serviceN/AN/AOngoing33% annually over 3 years on grant anniversaries
Legacy PRSUs (2015/2021 Plan)ROIC (older grants); cumulative EBITDA growth (newer)Not disclosedNot disclosedOngoingLegacy PRSUs vest at end of 5-year period; updated design vests per 3-year schedule as above

The Company cites Operating Income, Adjusted EBITDA, and ROIC as the most important financial measures linking executive pay to performance .

Equity Ownership & Alignment

ItemDetail
Total Beneficial Ownership84,134 shares; less than 1% of outstanding
Shares Outstanding Reference17,760,758 as of March 7, 2025
Options – Exercisable53,550 options exercisable within 60 days
Options – UnexercisableExample: 2,640 (from 3/14/2022 grant) unexercisable at 12/31/2024 (strike $30.46; exp. 3/14/2032)
RSUs/PSUs – Near-term vesting17,379 RSUs/PSUs vesting within 60 days
2024 Vesting/Exercise Activity9,532 stock units vested; 0 options exercised
Hedging/Pledging PolicyProhibits margin, short sales, and options; pledging requires Audit Chair consent
Ownership GuidelinesNot disclosed in proxy

Employment Terms

ProvisionBrittani N. Cushman
Agreement TermInitial 1-year term; auto-renews for successive 1-year terms unless 60-day notice
Base Salary & Bonus TargetBase $340,000 (contract); eligible for 50% target bonus
Severance (without Cause/for Good Reason)12 months base salary; cash severance bonus equal to average annual bonus over prior 24 months; 12 months COBRA; subject to release
Change-of-Control (Double Trigger)If terminated within 1 year post-CoC (or within 12 months of agreement effective date): 24 months base salary; 2× average annual bonus (prior 24 months); 12 months COBRA; subject to release
Restrictive CovenantsNon-compete and non-solicit during employment and for a post-termination period equal to months of salary continuation
280G Treatment“Cutback” unless better-after-tax full payment yields higher net to executive (no tax gross-up)
Equity Treatment Upon CoCIf awards not assumed/replaced, immediate vesting with performance deemed at target; if replaced, no acceleration unless qualifying termination
Clawback PolicyAdopted Oct 30, 2023; recoup incentive compensation upon restatement per NYSE/SEC rules
Deferred Compensation2024 Non-Qualified Deferred Compensation Plan (NQDCP): elective deferrals up to 80% salary/bonus, 100% RSUs/PSUs; discretionary employer credits; cash distributions per plan
Restoration PlanLegacy non-qualified Restoration Plan suspended end of 2024

Compensation Structure Analysis

  • Mix and trend: Shift toward RSUs/PRSUs; no options granted to Ms. Cushman in 2023–2024 while equity value delivered through RSUs/PRSUs ($360,725 in 2024 stock awards) .
  • Performance linkage: PRSUs tied to cumulative adjusted EBITDA growth; pay-versus-performance identifies Operating Income, Adjusted EBITDA, ROIC as primary drivers .
  • Governance controls: Clawback policy aligns with NYSE/SEC; hedging/pledging limits reduce misalignment risk; 280G “better-of” provision avoids gross-up optics .
  • Say-on-Pay: 96.6% approval at 2024 meeting indicates strong shareholder support for program design .

Risk Indicators & Red Flags

  • Pledging/Hedging: Prohibitions in place; no pledging disclosed for Ms. Cushman .
  • Equity acceleration: If awards are not assumed in a CoC, acceleration at target could reduce performance stringency; mitigated by replacement award provisions .
  • Section 16 compliance: Company reports timely filings for 2024; exception noted for CFO (not Ms. Cushman) .

Equity Award Detail (Selected)

  • 2024 Grants: PRSUs 8,161 ($216,430); RSUs 5,441 ($144,295) .
  • Vesting mechanics: RSUs 33% per year over 3 years; PRSUs 20%/20%/60% over 3 years upon EBITDA target achievement .
  • Outstanding older options: Multiple tranches with strikes $13–$51.75 and expirations 2027–2032; aggregate exercisable options = 53,550 within 60 days as of March 7, 2025 .

Performance & Track Record

  • Company results context: Net income $39.809m (2024); adjusted EBITDA $104.459m (2024); cumulative TSR indicator 229; peer index TSR 112 (S&P Small Cap 600 Consumer Staples Index) in pay-versus-performance table .
  • Operational responsibilities: General Counsel and Corporate Secretary; signs earnings-related 8-Ks and ATM sales agreement exhibits, evidencing active role in capital markets and disclosure controls .

Investment Implications

  • Alignment: Significant equity exposure via RSUs/PRSUs and 53,550 exercisable options, with performance-tied PRSUs linked to EBITDA growth; low likelihood of hedging/pledging misalignment due to policy controls .
  • Retention: Double-trigger CoC severance (24 months salary + 2× bonus + COBRA) and ongoing PRSU cycles support retention; auto-renewing employment terms reduce near-term transition risk .
  • Selling Pressure: Ongoing RSU/PRSU vesting (17,379 units within 60 days as of Mar 7, 2025) and annual vesting cadence may create periodic supply; 2024 showed 9,532 units vested and no option exercises by Ms. Cushman .
  • Governance Quality: Strong say-on-pay support, formal clawback, and anti-hedging/pledging policies are positives; equity acceleration at target in a non-assumption CoC warrants monitoring as potential dilution/performance risk .