Table of Contents PAY RATIO DISCLOSURE Narrative to the Director Compensation Table Methodology As required by Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act, and Item 402(u) of Regulation S-K, following is information about the relationship of the annual total compensation of our employees and the total compensation of Mr. Craig Rogerson, our CEO. The pay ratio included in this information is a reasonable estimate calculated in a manner consistent with Item 402(u) of Regulation S-K. For the most recently completed fiscal year ended December 31, 2020: Pay Ratio • The median of the annual total compensation of all our employees (other than our CEO) was $78,495; and • The annual total compensation of our CEO was $7,807,674. Consistent with Item 402(u) of Regulation S-K, we have determined the median paid employee’s to-date average foreign exchange rates were used to translate the local currency to U.S dollars for the median paid employee for 2020. The pay ratio was 357 to 1 in 2019, primarily due to the one-time stock award granted to Mr. Rogerson in 2019.  I n 2020, the pay ratio decreased to 99 to 1, as Mr. Rogerson’s 2020 annual grant was less than his one-time stock award in 2019. The table below lists the components of total compensation for Mr. Rogerson: The following table presents information regarding the compensation earned or paid during 2020 to our directors who are not also NEOs and who served on the Board of Directors of Hexion Holdings during the year. The members of the new independent board of directors were selected based on their qualifications and prior experience in the chemical industry and prior service on similar boards. The Company engaged a consultant to assist with determining our new directors’ compensation arrangements based on a review and analysis of the director compensation arrangements of the Company’s peer group of companies. Based on that analysis and the consultant’s recommendation, as well as the level of activity expected of the Company’s directors DIRECTOR COMPENSATION Compensation Component Annualized Amount Salary $ 1,250,000  Bonus 99,445  Stock Awards 5,925,000  Non-Equity Incentive Plan 415,953  Change in Pension Value and Non-qualified Deferred Compensation Earnings 2,235  All Other Compensation: Employer 401(k) match  (qualified plan) 14,250  Employer annual retirement contribution  (qualified plan) 8,550  Employer supplemental executive retirement plan contribution, including interest credits  (non-qualified plan) 92,241  Commuting and housing allowance, including tax gross-up —  Total annualized compensation $ 7,807,674 Name Fees Earned or Paid in Cash  ($) Stock Awards Total ($) Carol S. Eicher 117,500  326,523  444,023  Patrick Bartels 125,000  326,523  451,523  Joaquin Delgado 110,000  326,523  436,523  Jeffrey D. Benjamin 170,000  410,800  580,800  James N. Chapman 140,000  326,523  466,523  Stephen D. Newlin 110,000  326,523  436,523  Michael J. Shannon 125,000  326,523  451,523  John K. Wulff 130,000  326,523  456,523  (1) (1) (1) (1) (1) (1) (1) (1) Hexion Inc. |  149  | 2020 Form 10-K Annual Total Compensation of Mr. Rogerson, our CEO Median of the Annual Total Compensation of All Employees Pay Ratio $7,807,674 $78,495 99