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LiveRamp Holdings, Inc. – ‘10-K’ for 3/31/21 – ‘EX-10.8’

On:  Thursday, 5/27/21, at 1:16pm ET   ·   For:  3/31/21   ·   Accession #:  733269-21-17   ·   File #:  1-38669

Previous ‘10-K’:  ‘10-K’ on 5/26/20 for 3/31/20   ·   Next:  ‘10-K’ on 5/24/22 for 3/31/22   ·   Latest:  ‘10-K’ on 5/24/23 for 3/31/23   ·   19 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

 5/27/21  LiveRamp Holdings, Inc.           10-K        3/31/21  133:14M

Annual Report   —   Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.53M 
 6: EX-10.11    Material Contract                                   HTML     39K 
 7: EX-10.12    Material Contract                                   HTML     51K 
 8: EX-10.13    Material Contract                                   HTML     38K 
 9: EX-10.14    Material Contract                                   HTML     36K 
10: EX-10.15    Material Contract                                   HTML     81K 
 2: EX-10.5     Material Contract                                   HTML     40K 
 3: EX-10.6     Material Contract                                   HTML     51K 
 4: EX-10.7     Material Contract                                   HTML     37K 
 5: EX-10.8     Material Contract                                   HTML     36K 
11: EX-21       Subsidiaries List                                   HTML     41K 
12: EX-23       Consent of Expert or Counsel                        HTML     34K 
13: EX-24       Power of Attorney                                   HTML     38K 
14: EX-31.1     Certification -- §302 - SOA'02                      HTML     39K 
15: EX-31.2     Certification -- §302 - SOA'02                      HTML     39K 
16: EX-32.1     Certification -- §906 - SOA'02                      HTML     35K 
17: EX-32.2     Certification -- §906 - SOA'02                      HTML     35K 
24: R1          Cover Page                                          HTML     97K 
25: R2          Consolidated Balance Sheets                         HTML    119K 
26: R3          Consolidated Balance Sheets (Parenthetical)         HTML     48K 
27: R4          Consolidated Statements of Operations               HTML    125K 
28: R5          Consolidated Statements of Comprehensive Income     HTML     47K 
                (Loss)                                                           
29: R6          Consolidated Statements of Equity                   HTML    118K 
30: R7          Consolidated Statements of Cash Flows               HTML    140K 
31: R8          Organization and Summary of Significant Accounting  HTML    144K 
                Policies                                                         
32: R9          Revenue From Contracts With Customers               HTML     55K 
33: R10         Leases                                              HTML     51K 
34: R11         Restructuring, Impairment and Other Charges         HTML     69K 
35: R12         Acquisitions                                        HTML    114K 
36: R13         Discontinued Operations                             HTML     57K 
37: R14         Other Current and Noncurrent Assets                 HTML     52K 
38: R15         Property and Equipment                              HTML     45K 
39: R16         Goodwill                                            HTML     46K 
40: R17         Intangible Assets                                   HTML     58K 
41: R18         Other Accrued Expenses                              HTML     46K 
42: R19         Other Liabilities                                   HTML     42K 
43: R20         Commitments and Contingencies                       HTML     49K 
44: R21         Stockholders' Equity                                HTML    205K 
45: R22         Income Tax                                          HTML    132K 
46: R23         Retirement Plans                                    HTML     40K 
47: R24         Foreign Operations                                  HTML     55K 
48: R25         Fair Value of Financial Instruments                 HTML     60K 
49: R26         Subsequent Event                                    HTML     36K 
50: R27         Organization and Summary of Significant Accounting  HTML    155K 
                Policies (Policies)                                              
51: R28         Organization and Summary of Significant Accounting  HTML    103K 
                Policies (Tables)                                                
52: R29         Revenue From Contracts With Customers (Tables)      HTML     51K 
53: R30         Leases (Tables)                                     HTML     52K 
54: R31         Restructuring, Impairment and Other Charges         HTML     66K 
                (Tables)                                                         
55: R32         Acquisitions (Tables)                               HTML    107K 
56: R33         Discontinued Operations (Tables)                    HTML     59K 
57: R34         Other Current and Noncurrent Assets (Tables)        HTML     54K 
58: R35         Property and Equipment (Tables)                     HTML     44K 
59: R36         Goodwill (Tables)                                   HTML     46K 
60: R37         Intangible Assets (Tables)                          HTML     59K 
61: R38         Other Accrued Expenses (Tables)                     HTML     46K 
62: R39         Other Liabilities (Tables)                          HTML     42K 
63: R40         Commitments and Contingencies (Tables)              HTML     45K 
64: R41         Stockholders' Equity (Tables)                       HTML    190K 
65: R42         Income Tax (Tables)                                 HTML    135K 
66: R43         Foreign Operations (Tables)                         HTML     56K 
67: R44         Fair Value of Financial Instruments (Tables)        HTML     56K 
68: R45         ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING  HTML    101K 
                POLICIES: - Earnings (Loss) per Share (Details)                  
69: R46         ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING  HTML     45K 
                POLICIES: - Summary of the activity of the                       
                allowance for doubtful accounts, returns and                     
                credits (Details)                                                
70: R47         ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING  HTML     47K 
                POLICIES: - Finite-Lived Intangible Assets                       
                (Details)                                                        
71: R48         ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING  HTML    106K 
                POLICIES: - Narrative (Details)                                  
72: R49         REVENUE FROM CONTRACTS WITH CUSTOMERS:              HTML     50K 
                Disaggregation of Revenue (Details)                              
73: R50         REVENUE FROM CONTRACTS WITH CUSTOMERS: Transaction  HTML     41K 
                Price Allocated to the Remaining Performance                     
                Obligations (Details)                                            
74: R51         LEASES: Narrative (Details)                         HTML     53K 
75: R52         LEASES: Lease Cost (Details)                        HTML     46K 
76: R53         LEASES: Operating Lease, Liability Maturity         HTML     48K 
                (Details)                                                        
77: R54         RESTRUCTURING, IMPAIRMENT AND OTHER CHARGES:        HTML     51K 
                Summary of restructuring activity (Details)                      
78: R55         RESTRUCTURING, IMPAIRMENT AND OTHER CHARGES:        HTML     61K 
                Narrative (Details)                                              
79: R56         RESTRUCTURING, IMPAIRMENT AND OTHER CHARGES:        HTML     42K 
                Gains, losses and other items (Details)                          
80: R57         ACQUISITIONS: Composition of the total fair vale    HTML     53K 
                of consideration transferred (Details)                           
81: R58         ACQUISITIONS: Narrative (Details)                   HTML     77K 
82: R59         ACQUISITIONS: Purchase price allocation related to  HTML    102K 
                assets acquired and liabilities assumed (Details)                
83: R60         ACQUISITIONS: Components of intangible assets       HTML     56K 
                acquired and their estimated useful lives as of                  
                the acquisition date (Details)                                   
84: R61         ACQUISITIONS: Schedule of Pro Forma Financial       HTML     45K 
                Information (Details)                                            
85: R62         DISCONTINUED OPERATIONS: Narrative (Details)        HTML     45K 
86: R63         DISCONTINUED OPERATIONS: Reconciliation of the      HTML     77K 
                major classes of line items constituting earnings                
                from discontinued operations (Details)                           
87: R64         Other Current and Noncurrent Assets (Details)       HTML     61K 
88: R65         Property and Equipment (Details)                    HTML     48K 
89: R66         PROPERTY AND EQUIPMENT: Narrative (Details)         HTML     37K 
90: R67         Goodwill (Details)                                  HTML     49K 
91: R68         GOODWILL: Goodwill By Geography (Details)           HTML     40K 
92: R69         INTANGIBLE ASSETS: Narrative (Details)              HTML     36K 
93: R70         INTANGIBLE ASSETS: - Amounts allocated to           HTML     50K 
                intangible assets from acquisitions (Details)                    
94: R71         INTANGIBLE ASSETS: - Estimated future amortization  HTML     50K 
                expenses (Details)                                               
95: R72         Other Accrued Expenses (Details)                    HTML     55K 
96: R73         Other Liabilities (Details)                         HTML     45K 
97: R74         COMMITMENTS AND CONTINGENCIES: Narrative (Details)  HTML     36K 
98: R75         Commitments and Contingencies (Details)             HTML     47K 
99: R76         STOCKHOLDERS' EQUITY: - Narrative (Details)         HTML     93K 
100: R77         STOCKHOLDERS' EQUITY: - Stock-based compensation    HTML     43K  
                plans, Narrative (Details)                                       
101: R78         STOCKHOLDERS' EQUITY: - Stock-based compensation    HTML     66K  
                activity, by award type (Details)                                
102: R79         STOCKHOLDERS' EQUITY: - Effect of stock-based       HTML     45K  
                compensation expense on income, by financial                     
                statement line item (Details)                                    
103: R80         STOCKHOLDERS' EQUITY: - Future expense, by award    HTML     96K  
                type (Details)                                                   
104: R81         STOCKHOLDERS' EQUITY: - Stock Option Activity of    HTML     60K  
                Continuing Operations (Details)                                  
105: R82         STOCKHOLDERS' EQUITY: - Stock Option Activity       HTML     72K  
                (Details)                                                        
106: R83         STOCKHOLDERS' EQUITY: - Summary of Options          HTML     65K  
                (Details)                                                        
107: R84         STOCKHOLDERS' EQUITY: - Share activity related to   HTML     69K  
                PSU conversions (Details)                                        
108: R85         STOCKHOLDERS' EQUITY: - Recognition of incremental  HTML     44K  
                and accelerated compensation costs related to the                
                PSU conversions (Details)                                        
109: R86         STOCKHOLDERS' EQUITY: - AMS Restricted Stock Unit   HTML     44K  
                Accelerations (Details)                                          
110: R87         STOCKHOLDERS' EQUITY: - Time-vesting restricted     HTML     59K  
                stock unit, narrative (Details)                                  
111: R88         STOCKHOLDERS' EQUITY: - Time-vesting restricted     HTML     67K  
                stock unit activity (Details)                                    
112: R89         STOCKHOLDERS' EQUITY: - Non-vested                  HTML     73K  
                performance-based restricted stock unit activity                 
                (Details)                                                        
113: R90         STOCKHOLDERS' EQUITY: - Performance-based           HTML    127K  
                restricted stock units (Details)                                 
114: R91         STOCKHOLDERS' EQUITY: - Stock-based Compensation    HTML     56K  
                Expense Related to Discontinued Operations                       
                (Details)                                                        
115: R92         STOCKHOLDERS' EQUITY: - PDP Assumed Performance     HTML     41K  
                Plan and Qualified EPP (Details)                                 
116: R93         STOCKHOLDERS' EQUITY: Qualified Employee Stock      HTML     46K  
                Purchase Plan (Details)                                          
117: R94         INCOME TAX: - Allocated Income Tax Expense          HTML     45K  
                (Benefit) (Details)                                              
118: R95         INCOME TAX: - Income tax expense (Benefit)          HTML     62K  
                Attributable to Earnings (Loss) From Continuing                  
                Operations (Details)                                             
119: R96         INCOME TAXES: - Earnings (loss) before income tax   HTML     44K  
                attributable to U.S. and non-U.S. continuing                     
                operations (Details)                                             
120: R97         INCOME TAXES: - Reconciliation of Expected Income   HTML     61K  
                Tax Expense (Benefit) (Details)                                  
121: R98         INCOME TAXES: - Reconciliation of deferred tax      HTML     78K  
                assets/liabilities (Details)                                     
122: R99         INCOME TAXES - Unrecognized tax benefits (Details)  HTML     45K  
123: R100        INCOME TAXES: - Narrative (Details)                 HTML     77K  
124: R101        Retirement Plans: - (Details)                       HTML     46K  
125: R102        Foreign Operations (Details)                        HTML     51K  
126: R103        Fair Value of Financial Instruments (Details)       HTML     49K  
127: R104        FAIR VALUE OF FINANCIAL INSTRUMENTS: - Narrative    HTML     38K  
                (Details)                                                        
128: R105        Subsequent Event (Details)                          HTML     45K  
129: R9999       Uncategorized Items - ramp-20210331.htm             HTML     43K  
131: XML         IDEA XML File -- Filing Summary                      XML    234K  
23: XML         XBRL Instance -- ramp-20210331_htm                   XML   3.40M 
130: EXCEL       IDEA Workbook of Financial Reports                  XLSX    159K  
19: EX-101.CAL  XBRL Calculations -- ramp-20210331_cal               XML    316K 
20: EX-101.DEF  XBRL Definitions -- ramp-20210331_def                XML   1.05M 
21: EX-101.LAB  XBRL Labels -- ramp-20210331_lab                     XML   2.33M 
22: EX-101.PRE  XBRL Presentations -- ramp-20210331_pre              XML   1.61M 
18: EX-101.SCH  XBRL Schema -- ramp-20210331                         XSD    259K 
132: JSON        XBRL Instance as JSON Data -- MetaLinks              548±   838K  
133: ZIP         XBRL Zipped Folder -- 0000733269-21-000017-xbrl      Zip    871K  


‘EX-10.8’   —   Material Contract


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EXHIBIT 10.8

AMENDMENT TO THE
AMENDED AND RESTATED
LIVERAMP HOLDINGS, INC.
NON-QUALIFIED DEFERRAL PLAN

WHEREAS, LiveRamp Holdings, Inc. (the “Company”) maintains the LiveRamp Holdings, Inc. Non-Qualified Deferral Plan (the “Plan”), amended and restated effective January 1, 2009;

WHEREAS, the Company wishes to limit eligibility to participate in the Plan; and

WHEREAS, Section 6.3 of the Plan authorizes the Board or a properly authorized committee of the Board to amend the plan from time-to-time.

NOW, THEREFORE, BE IT RESOLVED, the Company hereby amends the Plan, effective January 1, 2020, as follows:

1.     Plan Section 1.2(h) is restated in its entirety as follows:
Eligible Employee: A person employed by the Employer or by any member of a “controlled group” (as defined in Code Section 414(b)) or any entity under “common control” (as defined in Code Section 414(c)) who is a participant in the Retirement Savings Plan and who is a highly compensated employee within the meaning of Code Section 414(q) and the Department of Treasury regulations thereunder or any other person designated as a Participant in writing by the President of the Employer or the Employer’s Board of Directors whether by name, position or in any other matter; provided, however, such designated person is a member of the select group of management or a highly compensated employee within the meaning of Section 201 of the Employee Retirement Income Security Act of 1974 and the regulations and rulings promulgated thereunder by the Department of Labor. Effective January 1, 2020, only the following two categories of employees shall be eligible to participate in the Plan: (a) an employee in A-F category, or (b) an employee that is currently deferring to the Plan as of December 1, 2019.
IN WITNESS WHEREOF, the party hereto has executed this amendment on the 12th day of November, 2019.
                        LIVERAMP HOLDINGS, INC.
            

                        By: /s/ Jerry C. Jones
                            


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:5/27/21
For Period end:3/31/214
1/1/20
12/1/19
1/1/09
 List all Filings 


4 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/24/23  LiveRamp Holdings, Inc.           10-K        3/31/23  121:13M
 5/24/22  LiveRamp Holdings, Inc.           10-K        3/31/22  119:14M
 2/16/22  LiveRamp Holdings, Inc.           S-3ASR      2/16/22    5:416K                                   Donnelley … Solutions/FA
 8/06/21  LiveRamp Holdings, Inc.           S-3ASR      8/06/21    5:350K                                   Donnelley … Solutions/FA


15 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/15/21  LiveRamp Holdings, Inc.           S-8         3/15/21    6:206K                                   Donnelley … Solutions/FA
11/16/20  LiveRamp Holdings, Inc.           8-K:5,9    11/10/20   13:251K
 5/26/20  LiveRamp Holdings, Inc.           10-K        3/31/20  125:18M
 8/05/19  LiveRamp Holdings, Inc.           10-Q        6/30/19   89:8.2M
 8/01/19  LiveRamp Holdings, Inc.           S-8         8/01/19    4:138K                                   Donnelley … Solutions/FA
 5/29/19  LiveRamp Holdings, Inc.           10-K        3/31/19  120:16M
10/02/18  LiveRamp Holdings, Inc.           S-8 POS    10/02/18   13:865K                                   Donnelley … Solutions/FA
10/02/18  LiveRamp Holdings, Inc.           S-8 POS    10/02/18   13:865K                                   Donnelley … Solutions/FA
10/02/18  LiveRamp Holdings, Inc.           S-8 POS    10/02/18   13:865K                                   Donnelley … Solutions/FA
10/02/18  LiveRamp Holdings, Inc.           S-8 POS    10/02/18   13:865K                                   Donnelley … Solutions/FA
10/01/18  LiveRamp Holdings, Inc.           8-K12B:1,2,10/01/18    4:976K                                   Donnelley … Solutions/FA
 5/25/18  LiveRamp Holdings, Inc.           10-K        3/31/18  117:15M
 5/26/17  LiveRamp Holdings, Inc.           10-K        3/31/17  116:19M
 5/27/15  LiveRamp Holdings, Inc.           10-K        3/31/15  102:16M
 5/29/13  LiveRamp Holdings, Inc.           10-K        3/31/13   97:16M
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Filing Submission 0000733269-21-000017   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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