---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-24-078905"
form_type: "8-K"
ticker: "KSS"
cik: "0000885639"
company_name: "KOHLS Corp"
filed_at: "2024-03-27T23:59:59+00:00"
generated_at: "2026-06-04T07:30:58.497002+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# Kohl's amends Annual Incentive Plan; expands participant pool, removes Section 162(m) language

## Summary
- Committee amended plan on March 25, 2024; participants now include CEO-designated associates beyond executive officers.
- Performance goals broadened to any financial or performance measure; awards based on salary % or fixed amount.
- CEO may adjust non-executive officer awards based on individual, line-of-business, or location performance.
- Removed Section 162(m)-related terms and conditions due to 2017 tax law changes.
- Plan still requires Committee certification of performance goals before payout.

## SEC filing metadata
- accession: 0001193125-24-078905
- form_type: 8-K
- ticker: KSS
- cik: 0000885639
- company_name: KOHLS Corp
- filed_at: 2024-03-27T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 5.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/885639/000119312524078905/0001193125-24-078905-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/885639/000119312524078905/d791889d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-24-078905
- JSON: https://secwatch.observer/filing/0001193125-24-078905.json
- Plain text: https://secwatch.observer/filing/0001193125-24-078905.txt

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