The Compensation Committee Handbook, 3rd Edition

by James F. Reda; Stewart Reifler; Laura G. Thatcher; Foreword by: Philip R. Lochner

• ISBN13: 9780470233221
• ISBN10: 0470233222
• Format: eBook
• Copyright: 2008-03-01
• Publisher: Wiley

Summary

NEW AND UPDATED INFORMATION ON THE LAWS AND REGULATIONS AFFECTING EXECUTIVE COMPENSATION Now in a thoroughly updated Third Edition, Compensation Committee Handbook provides a comprehensive review of the complex issues facing compensation committees in the wake of Sarbanes-Oxley. This new and updated edition addresses a full range of functional issues facing compensation committees, including organizing, planning, and best practices tips. As the responsibilities of the compensation committee continue to increase, the need for practical and comprehensive material has become even more imperative. Complete with compliance advice on the latest rules and regulations that have developed since the publication of the last edition, Compensation Committee Handbook, Third Edition provides the most up-to-date and reliable information on: * The latest regulations impacting executive compensation, including new regulations issued by the SEC, recently revised GAAP accounting rules, and the just-finalized IRS regulations impacting the taxation of stock options * The roles and responsibilities of the compensation committee, including best practice tips and techniques * Selecting and training compensation committee members * How to make compensation committees a performance driver for a company * Practical applications, including incentive compensation and equity-based compensation Compensation Committee Handbook, Third Edition will help all compensation committee members and interested professionals succeed in melding highly complex technical information and concepts with both corporate governance principles and sound business judgment.

Table of Contents

Foreword

Preface

Acknowledgments

About the Authors

The Modern Compensation Committee

The Compensation Committee

Selecting and Training Compensation Committee Members

CEO Succession and Evaluation

Director Compensation

Legal And Regulatory Framework

Corporate Governance

Disclosure of Executive and Director Compensation

Other Securities Issues

Tax Rules and Issues

Accounting Rules and Issues

ERISA and Labor Law, Rules and Issues

Practical Applications

Executive Employment, Severance, and Change-in-Control Arrangements

Incentive Compensation

Equity-Based Compensation

Executive Pension-Benefit, Welfare-Benefit, and Perquisite Programs

Special Issues

Epilogue

Looking Ahead

Selected Resources

Selected SEC Rules, Regulations, Schedules, and Forms

List of Organizations and Periodicals

List of Director's Colleges and Other Training Opportunities

Annotated Form of Compensation Committee Charter

Sample Compensation, Discussion, & Analysis (CD&As)

Glossary

Bibliography

Index

Table of Contents provided by Publisher. All Rights Reserved.