PACKAGING CORP OF AMERICA (PKG)

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2026 Annual Meeting Analysis

PACKAGING CORP OF AMERICA · Meeting: May 12, 2026

Policy v1.2high confidenceView Filing ↗
For informational purposes only. This AI-generated analysis applies a published voting policy to publicly available proxy filings. It does not constitute investment advice, proxy voting advice, or a solicitation of any kind. AI analysis may be incomplete or inaccurate — always review the actual filing and make your own independent decision.

Directors FOR

9

Directors AGAINST

0

Say on Pay

FOR

Auditor

FOR

Director Elections

Election of Directors

9 FOR
✓ FOR
Cheryl K. Beebe

Long-tenured independent director with strong financial expertise as a former CFO; PKG's 3-year TSR of 75.6% outperforms the XLY sector ETF by +23.1pp, well below the 65pp threshold required to trigger a vote against, so no TSR concern applies.

✓ FOR
Duane C. Farrington

Independent director with relevant IT and operational experience from a 40-year career at State Farm; no overboarding, attendance, or TSR trigger concerns apply.

✓ FOR
Karen E. Gowland

Joined the board in May 2024, which is within the 24-month new-director exemption window, so she is fully exempt from the TSR trigger; brings relevant legal and governance experience from the packaging industry.

✓ FOR
Donna A. Harman

Independent director with deep paper and packaging industry policy experience; no overboarding, attendance, or TSR trigger concerns apply.

✓ FOR
Mark W. Kowlzan

CEO and executive director with extensive operational expertise; PKG's 3-year TSR of 75.6% outperforms XLY by only +23.1pp, far below the 65pp trigger threshold, so no TSR-based vote against is warranted for executive directors either.

✓ FOR
Robert C. Lyons

Independent director and current CEO of GATX Corporation; holds only one outside public board seat (PCA), so no overboarding concern; no TSR, attendance, or qualification concerns apply.

✓ FOR
Samuel M. Mencoff

Long-tenured independent director serving as lead director with strong private equity and capital allocation experience; no overboarding, attendance, or TSR trigger concerns apply.

✓ FOR
Roger B. Porter

Independent director with government, economic policy, and business experience; no overboarding, attendance, or TSR trigger concerns apply.

✓ FOR
Thomas S. Souleles

Independent director with private equity and basic industries investment experience; no overboarding, attendance, or TSR trigger concerns apply.

All nine director nominees receive a FOR vote. PKG's 3-year price return of 75.6% outperforms the XLY sector ETF benchmark by +23.1 percentage points, which is well below the 65pp threshold required to trigger a vote against any director under the strong-positive TSR tier. All directors attended 100% of board and committee meetings in 2025, no director appears overboarded, the board discloses a skills matrix, audit committee members have demonstrated financial expertise, and no problematic independence or familial relationships are identified among the nominees.

Say on Pay

✓ FOR

CEO

Mark W. Kowlzan

Total Comp

$16,992,255

Prior Support

94%%

CEO total compensation of approximately $17.0 million is within a reasonable range for the head of a ~$19 billion market-cap packaging company, and the pay structure is heavily weighted toward variable, performance-linked awards — roughly 71% of the CEO's awarded compensation came from long-term equity grants, with two-thirds of those grants tied to rigorous ROIC and relative TSR performance metrics against a defined peer group. Pay-for-performance alignment is strong: PKG's 3-year TSR of 75.6% was the highest among its compensation peer group, and prior performance awards paid out at 114% and 187.4% of target reflecting genuine outperformance, not formula manipulation. Shareholders have overwhelmingly approved pay practices in recent years (94%+ support in 2025), the company maintains a robust clawback policy compliant with post-Dodd-Frank requirements, and no red flags are present in pay mix, equity dilution, or incentive plan design.

Auditor Ratification

✓ FOR

Auditor

KPMG LLP

Tenure

N/A

Audit Fees

$4,705,000

Non-Audit Fees

$126,000

Non-audit fees for 2025 total approximately $126,000 (audit-related fees of $16,000 plus other fees of $110,000 for sustainability reporting readiness), representing only about 2.7% of audit fees of $4,705,000 — well below the 50% threshold that would raise independence concerns. KPMG's tenure is not disclosed in the proxy, so the tenure trigger cannot fire per policy. KPMG is a Big 4 firm appropriate for a company of PKG's size and complexity, and no material financial restatements are noted.

Overall Assessment

PKG's 2026 annual meeting ballot contains three standard proposals: election of nine directors, ratification of KPMG as auditor, and an advisory say-on-pay vote. All three proposals receive a FOR vote determination — the director slate is well-qualified with strong attendance and no TSR underperformance concern given PKG's industry-leading 3-year return, KPMG's fees reflect a clean independence profile, and the executive compensation program is strongly performance-linked with overwhelming prior shareholder support. No stockholder proposals appear on this year's ballot.

Filing date: March 27, 2026·Policy v1.2·high confidence