v3.26.1
Incentive Plans (Tables)
3 Months Ended
Mar. 31, 2026
Share-Based Payment Arrangement [Abstract]  
Schedule of Awards Granted
During the three months ended March 31, 2026, the Committee granted the following awards from the 2025 Long-Term Plan:
Type of AwardNumber of Awards GrantedGrant DateGrant Date Fair ValueValuation Methodology
Performance-based RSUs 1
412,560February 3, 2026$32.67 Monte Carlo
Time-based RSUs (Stock-Settled) 2
811,620February 3, 2026$30.05 Average Stock Price
Time-based RSUs (Cash-Settled) 2
661,960February 3, 2026$30.05 Average Stock Price
1 Performance-based RSUs are tied to the achievement of Total Shareholder Return (TSR) performance goals, measured over a three-year performance period based on (i) the Company’s TSR relative to a peer group and (ii) the Company’s absolute TSR performance, and are scheduled to vest at the end of the period subject to achievement of these conditions.
2 Time-based RSUs generally vest on the third anniversary of the date of grant.
During the three months ended March 31, 2026, the Committee granted the following awards to Non-Employee Directors under the 2021 NED Plan:
Type of AwardNumber of Awards GrantedGrant DateGrant Date Fair ValueValuation Methodology
Time-Based RSUs 1
56,844February 4, 2026$31.67 Closing Stock Price
Time-Based RSUs 2
2,150March 31, 2026$41.25 Closing Stock Price
1 Non-Employee Directors’ time-based RSUs are scheduled to vest on the first anniversary of the date of grant. Non-Employee Directors may elect to defer settlement of their vested time-based RSUs until (1) termination of service from the Board or (2) a future date selected by the director at the time of their deferral election. These unvested time-based RSUs are included in the table above, will vest in one year, and become deferred RSUs.
2 Effective January 1, 2024, Non-Employee Directors can elect to receive their annual retainers in the form of deferred RSUs. Director fees that are deferred into RSUs are calculated and expensed each quarter by taking fees earned in respect of the applicable quarter and dividing by the closing price of our common stock on the last trading day of the quarter. Each deferred RSU represents the right to receive one share of common stock following (1) termination of service from the Board or (2) a future date selected by the director at the time of their deferral election.
Schedule of Share-Based Plans, Amounts Recognized in the Financial Statements
Amounts recognized in the financial statements with respect to share-based plans are shown in the following table.
Three Months Ended
March 31,
(Thousands of dollars)20262025
Compensation charged against income before tax benefit$13,900 $8,864 
Related income tax benefit recognized in income2,279 1,175