Table of Contents Pay Ratio As there have been no changes in the employee population or the employee compensation arrangements that would significantly impact the pay ratio disclosure, as permitted by Item 402(u) of Regulation S-K, we have used the same median employee identified last year. December 2019 year-to-date average foreign exchange rates were used to translate the local currency to U.S dollars for the median paid employee’s annual total compensation. The pay ratio increased from 34 to 1 in 2018 to 357 to 1 in 2019, primarily due to the one-time stock awards granted to Mr. Rogerson 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 2019 to our directors who are not also NEOs and who served on the Board of Directors of Hexion Holdings during the year. 128 Name Fees Earned or Paid in Cash ($) Total ($) Carol S. Eicher (1) 58,750 58,750 Patrick Bartels (1) 62,500 62,500 Joaquin Delgado (1) 55,000 55,000 Jeffrey D. Benjamin (1) 85,000 85,000 James N. Chapman (1) 70,000 70,000 Stephen D. Newlin (1) 55,000 55,000 Michael J. Shannon (1) 62,500 62,500 John K. Wulf (1) 65,000 65,000 Robert Kaslow-Ramos (2) 43,750 43,750 William Joyce (2) 32,500 32,500 Marv Schlanger (2) 32,500 32,500 Geoff Manna (2) 43,500 43,500 Samuel Feinstein (2) 30,500 30,500 Lee Stewart (2) 41,500 41,500 DIRECTOR COMPENSATION Compensation Component Annualized Amount Salary $ 1,125,000 Stock Awards 23,814,996 Non-Equity Incentive Plan 1,068,178 Change in Pension Value and Non-qualified Deferred Compensation Earnings 330 All Other Compensation: Employer 401(k) match  (qualified plan) 14,000 Employer annual retirement contribution  (qualified plan) 8,400 Employer supplemental executive retirement plan contribution, including interest credits  (non-qualified plan) 89,530 Commuting and housing allowance, including tax gross-up 90,084 Total annualized compensation $ 26,210,518 Annual Total Compensation of Mr. Rogerson, our CEO Median of the Annual Total Compensation of All Employees Pay Ratio $26,210,518 $73,329 357 Methodology (1) In conjunction with Emergence the Company appointed a new board of directors effective July 2, 2019. (2) Represent Directors of Hexion Holdings LLC prior to Emergence.