Samuel W. Shoemaker - Dec 15, 2023 Form 4 Insider Report for WestRock Co (WRK)

Role: President, Consumer Packaging
Signature: Steph W. Bignon (attorney-in-fact pursuant to power of attorney previously filed with the SEC)
Stock symbol: WRK
Transactions as of: Dec 15, 2023
Transactions value $: -$38,499
Form type: 4
Date filed: 12/19/2023, 05:08 PM
Previous filing: Aug 16, 2023
Next filing: Feb 7, 2024

Transactions Table

Type	Sym	Class	Transaction	Value $	Shares	Change %	* Price $	Shares After	Date	Ownership	Footnotes
transaction	WRK	Common Stock	Tax liability	-$38.5K	-905	-4.53%	$42.54	19.1K	Dec 15, 2023	Direct	F1, F2

* An asterisk sign (*) next to the price indicates that the price is likely invalid.

Explanation of Responses:

Id	Content
F1	Reflects shares withheld upon accelerated vesting of outstanding time-based restricted stock units ("RSUs"). RSUs were accelerated from February 2024 to December 15, 2023 in order to mitigate impacts that could arise under Sections 280G and 4999 of the Internal Revenue Code of 1986, as amended. The Reporting Person has signed a letter agreement providing that such accelerated RSUs are subject to certain repayment conditions.
F2	Includes dividend equivalents exempt from Section 16 that were credited since the filing of the Reporting Person's most recent Form 4.

Content

Reflects shares withheld upon accelerated vesting of outstanding time-based restricted stock units ("RSUs"). RSUs were accelerated from February 2024 to December 15, 2023 in order to mitigate impacts that could arise under Sections 280G and 4999 of the Internal Revenue Code of 1986, as amended. The Reporting Person has signed a letter agreement providing that such accelerated RSUs are subject to certain repayment conditions.

Includes dividend equivalents exempt from Section 16 that were credited since the filing of the Reporting Person's most recent Form 4.