secwatch.observer — SEC 8-K summary
======================================

Issuer:     EAGLE MATERIALS INC (EXP)
CIK:        0000918646
Form:       8-K
Filed at:   2026-05-21T20:30:31+00:00
Accession:  0001193125-26-234580
Event type: leadership
Sentiment:  neutral
Materiality: 0.50
Item codes: 5.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Eagle Materials CAO William Devlin to retire; Samuel Guzman promoted to CAO effective June 1, 2026
--------------------------------------------------------------------------------

- William R. Devlin, SVP, CAO and Controller, retires effective June 1, 2026; will remain in advisory role for 2-3 months.
- Samuel M. Guzman Jr. appointed SVP, CAO and Controller effective June 1, 2026; previously VP Financial Reporting since July 2025.
- Compensation Committee approved FY 2027 Salaried Incentive Bonus Plan: pool equals 1.2% of operating earnings, subject to 50% budget threshold and 3X salary cap.
- Business Unit Plan: American Gypsum pool at 2.00% of EBITDA, cement subsidiaries at 1.90%; NEO caps: Eric Cribbs $450K, Tony Thompson $400K.
- Special Situation Program: pool equals 0.2% of FY 2027 EBITDA plus unearned portions of other bonus pools.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/918646/000119312526234580/0001193125-26-234580-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/918646/000119312526234580/d94893d8k.htm
  HTML page:      https://secwatch.observer/filing/0001193125-26-234580

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer