DuPont de Nemours Inc

NOTE 18 -STOCK-BASED COMPENSATION

A summary of the Company's stock-based compensation plans can be found in Note 20 to the Consolidated Financial Statements included in the Company's 2023 Annual Report.

In the second quarter of 2020, the stockholders of DuPont approved the DuPont 2020 Equity and Incentive Plan (the "2020 Plan") which allows the Company to grant options, share appreciation rights, restricted shares, restricted stock units ("RSUs"), share bonuses, other share-based awards, cash awards, or any combination of the foregoing. Under the 2020 Plan, a maximum of 14 million shares of common stock are available for award as of June 30, 2024.

DuPont recognized share-based compensation expense in continuing operations of $20 million and $17 million for the three months ended June 30, 2024 and 2023, respectively and $44 million and $33 million for the six months ended June 30, 2024 and 2023, respectively. The income tax benefits related to stock-based compensation arrangements were $4 million for both the three months ended June 30, 2024 and 2023 and $9 million and $7 million for the six months ended June 30, 2024 and 2023, respectively.

In the first quarter of 2024, the Company granted 0.8 million RSUs and 0.3 million performance based stock units ("PSUs"). The weighted-average fair values per share associated with the grants were $68.47 per RSU and $70.09 per PSU.

In the second quarter of 2024, the Company granted 0.1 million RSUs and 0.1 million performance based stock units PSUs. The weighted-average fair values per share associated with the grants were $81.19 per RSU and $88.90 per PSU.