Paramount's $31 per Share Offer for Warner Bros. Discovery Backed by ISS, Though Executive Pay Package Draws Criticism

Deep News04-10

Shareholders of Warner Bros. Discovery are being advised to approve the company's proposed sale to Paramount's Skydance. In a report, Institutional Shareholder Services noted that the all-cash offer of $31 per share resulted from a competitive sales process, providing investors with some confidence that the deal represents the best available option under current market conditions.

At the same time, ISS drew a clear line on the issue of executive compensation, urging shareholders to reject the "golden parachute" pay package linked to CEO David Zaslav. The firm pointed out that upon completion of the transaction, Zaslav would be eligible for accelerated vesting of equity awards valued at over $500 million, in addition to potential tax reimbursement payments of up to $335 million. ISS emphasized that the scale of this compensation package is highly unusual historically and includes features such as a "single-trigger" acceleration clause and a tax gross-up mechanism, which are not aligned with market norms. Importantly, the Paramount Skydance transaction itself is not contingent on shareholder approval of the pay package, meaning a "split vote" scenario is possible. Investors can support the strategic value of the $31 per share deal while simultaneously expressing opposition to the compensation structure. A special meeting of Warner Bros. Discovery shareholders is scheduled for April 23rd, when votes will be held on both the transaction and the executive compensation proposal.

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