---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-102838"
form_type: "8-K"
ticker: "TWO"
cik: "0001465740"
company_name: "TWO HARBORS INVESTMENT CORP."
filed_at: "2023-09-21T23:59:59+00:00"
generated_at: "2026-06-10T10:34:31.180807+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.1
calibrated_materiality_score: 0.1
confidence: "high"
source: SEC EDGAR
---

# Two Harbors adopts amended clawback policy effective Dec 1, 2023 to comply with SEC/NYSE rules

## Summary
- Board approved amended Incentive Compensation Recoupment Policy on September 19, 2023.
- Policy requires mandatory recovery of erroneously awarded incentive compensation from current/former executive officers upon an accounting restatement.
- Effective date December 1, 2023; applies to incentive compensation received during the three-year lookback period.
- Also allows discretionary recoupment for detrimental conduct causing material harm to the Company.
- No indemnification for recouped amounts; Company cannot pay insurance premiums for coverage against clawback.

## SEC filing metadata
- accession: 0001104659-23-102838
- form_type: 8-K
- ticker: TWO
- cik: 0001465740
- company_name: TWO HARBORS INVESTMENT CORP.
- filed_at: 2023-09-21T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.1
- calibrated_materiality_score: 0.1
- confidence: high
- sec_items: 5.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1465740/000110465923102838/0001104659-23-102838-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1465740/000110465923102838/tm2326620d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-102838
- JSON: https://secwatch.observer/filing/0001104659-23-102838.json
- Plain text: https://secwatch.observer/filing/0001104659-23-102838.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.