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9780735520943

Executive Compensation Answer Book

by ;
  • ISBN13:

    9780735520943

  • ISBN10:

    0735520941

  • Edition: 5th
  • Format: Hardcover
  • Copyright: 2001-12-01
  • Publisher: Wolters Kluwer
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Summary

This complete source for proven, practical, executive compensation solutions draws on the authority of the best in the business - Bruce Overton, whose wealth of experience includes responsibility For The Ernst & Young national compensation consulting practice, and Susan E. Stoffer, a partner in the Compensation, Benefits and ERISA Litigation practice group of Kilpatrick Stockton. In a straightforward question-and-answer format, this dependable source of guidance shows you how to: Attract and retain top executive talent Create compensation plans that boost profitability, structure incentives for peak performance and strict compliance with regulations Keep up with regulatory, legal, and tax trends Design competitive executive compensation plans Monitor programs to boost the bottom line You get quick, authoritative answers to more than 800 questions on the full range of compensation issues.

Table of Contents

List of Questions
xxxi
Fundamental Concepts of Executive Compensation
1(1)
Total Compensation Issues
2(10)
Base Salary
12(3)
Incentive Plans
15(7)
Tax Considerations
22(9)
Accounting Considerations
31
Building a Total Compensation Strategy
1(1)
General Considerations
2(1)
Factors Determining Total Compensation Strategy
3(4)
Benefit Programs Addressed in Total Compensation Strategy Statement
7(3)
Other Issues
10(1)
Determining the Mix
11(4)
Developing a Total Strategy
15(1)
Approval and Implementation
16(2)
Examples of Strategy Statements
18
Defining the Executive Job and Employment Terms
1(1)
Executive Job Descriptions
2(6)
Employment Terms
8(7)
Executive Turnover
15
Identifying and Evaluating Executive Candidates
1(1)
Sources of Executive Talent
1(7)
Interviewing Executives
8(6)
Employing the Executive
14
Base Salary
1(1)
Establishing Base Salary
2(2)
Salary Ranges and Salary Banding
4(4)
Job Evaluation
8(3)
Salary Increases
11
Annual Incentives
1(1)
General Considerations
2(11)
Plan Design
13(14)
Performance Measures
27(7)
Performance Standards
34(3)
Funding Incentive Plans
37
Equity-Based Long-Term Incentive Plans
1(1)
General Definitions and Considerations
2(6)
Stock Option Purchase Plans
8(31)
Stock Appreciation Rights
39(8)
Full-Value Stock Award Plans
47(8)
Plan Design and Administration Issues
55
Non-Equity-Based Long-Term Incentives
1(1)
Overview
2(1)
Performance Unit Plans
2(3)
Formula Plans
5(2)
Book Value Plans
7(6)
Economic Profit Plans
13(3)
Plan Comparisons
16(2)
Plan Design
18
Executive Benefit Plans
1(1)
General Considerations
2(1)
Qualified Retirement Plans
3(3)
Nonqualified Deferred Compensation Plans
6(22)
Split-Dollar Life Insurance
28(4)
Executive Disability Income Insurance
32(2)
ERISA and SEC Considerations
34
Perquisites and Other Benefits
1(1)
General Considerations
1(1)
Types of Perquisites
2(10)
Tax and Accounting Impact
12
Special Early Retirement Programs
1(1)
Overview
2(1)
Severance Programs
3(1)
Planning Early Retirement Programs
4
Executive Contracts
1(1)
General Considerations
1(1)
Employment Contracts
2(4)
Severance Contracts
6(8)
Retirement Contracts
14
Small-Company Versus Large-Company Practices
1(1)
General Considerations
2(3)
Annual Incentives
5(5)
Long-Term Plans
10(7)
Benefits and Perquisites
17(2)
Special Considerations for Small Companies
19(4)
New Venture Businesses
23
Executive Compensation in the Not-for-Profit Organization
1(1)
General Considerations
1(4)
Base Salary
5(1)
Annual Incentives
6(2)
Long-Term Incentives
8(1)
Benefits
8(4)
Perquisites
12
Executive Compensation in the Public Sector
1(1)
Philosophy
2(1)
Base Salary
2(5)
Annual and Long-Term Incentives
7(1)
Benefits and Perquisites
8(2)
Miscellaneous
10
Executive Compensation in High-Technology and Start-up Companies
1(1)
Stock Options
1(14)
Other Benefits
15
Compensation for Division Executives
1(1)
General Considerations
1(3)
Base Salary
4(1)
Annual Incentives
4(3)
Long-Term Incentives
7(10)
Benefits and Perquisites
17
Compensation for Temporary Executives
1(1)
General Considerations
2(4)
Elements of Compensation
6(3)
Federal Protection
9(1)
Conversion to Full-Time Status
9(1)
Recent Litigation
10
Executive Compensation Practices During a Restructuring
1(1)
Overview
1(12)
Base Salary
13(4)
Short-Term Incentives
17(5)
Long-Term Incentives
22(4)
Benefits and Perquisites
26
Private Versus Public Companies
1(1)
General Considerations
2(2)
Stock-Based Plans
4(3)
S Corporations
7(4)
SEC Regulations
11(8)
Proxy Rules
19
Compensation for Boards of Directors
1(1)
General Considerations
2(1)
Outside vs. Inside Directors
3(3)
Compensation Methods
6(4)
Benefits and Perquisites
10
U.S. Executives Working Overseas
1(1)
General Considerations
2(2)
Premiums and Allowances
4(6)
Tax Considerations
10(7)
Special Compensation
17(9)
Foreign Law Considerations
26
Trends in Executive Compensation
1(1)
Total Cash Compensation
1(9)
Long-Term Compensation
10(8)
Regulatory Issues
18(8)
Outside Directors
26
Appendix A Executive Position Descriptions
1(1)
Chairman of the Board
1(1)
Chief Executive Officer
2(1)
Top Operations Officer
2(1)
Top Financial Officer
3(1)
Top Human Resources Officer
4(1)
Top Legal Officer
5(1)
Top Information Technology Officer
6(1)
Top Planning Officer
7(1)
Top Public Relations Officer
8(1)
Division or Strategic Business Unit Officer
9(1)
Top Sales and Marketing Officer
10(1)
Top Sales Officer
11(1)
Top Marketing Officer
12(1)
Controller
13(1)
Top Tax Officer
14(1)
Treasurer
15(1)
Top Engineering Officer
16(1)
Top Research and Development Officer
16(1)
Top Distribution Officer
17(1)
Top International Officer
18
Appendix B Sample Employment and Severance Agreements
1(1)
Sample 1: Employment Agreement
2(9)
Sample 2: Employment Agreement
11(10)
Sample 3: Employment Agreement
21(20)
Sample 4: Severance Agreement
41
Appendix C Sample Short-Term Incentive Plan
1(1)
Pitney Bowes Office Systems Inc. Key Employees' Incentive Plan
1(1)
Appendix D Sample Long-Term Incentive Plans
1(1)
Certegy Inc. 2001 Key Management Long-Term Incentive Plan
1(10)
Medgenesis Inc. 2000 Long-Term Incentive Plan
11
Appendix E Sample Equity Compensation Plans
1(1)
Sample 1: Equity Compensation Performance Bonus Plan
1(9)
Sample 2: Stock Award Plan
10(16)
Sample 3: Stock Option Plan
26(8)
Sample 4: Stock Option Exchange Program
34
Appendix F Sample Stock Purchase Plan
1(1)
Time Warner Telecom 2000 Qualified Stock Purchase Plan
1(1)
Appendix G Sample Economic Value-Added Bonus Plan
1(1)
Eli Lilly and Company EVA Bonus Plan
1(1)
Appendix H Sample Supplemental Executive Retirement Plans
1(1)
Avaya---Supplemental Pension Plan
1(22)
Energizer Holdings, Inc. Deferred Compensation Plan
23(21)
Energizer Holdings Inc. Supplemental Executive Retirement Plan
44
Appendix I IRS Model Rabbi Trust Arrangement
1(1)
Revenue Procedure 92-64, 1992-2 CB 422---Rabbi Trust Arrangements
1(16)
Revenue Procedure 92-65, 1992-2 CB 428---Rulings on Unfunded Deferred Compensation Arrangements
17
Appendix J Sample Change-of-Control Agreement
1(1)
Change-of-Control Agreement
1(1)
Appendix K Sample Deferred Compensation Plan for Nonprofit Organization
1(1)
Sample 457(f) Ineligible Deferred Compensation Plan
1(1)
Appendix L Sample Proxy Disclosures
1(1)
AOL Time Warner Inc. Executive Compensation
1(21)
Sprint Corporation 2001 Proxy Statement
22
Appendix M Sample Proposals to Increase the Number of Shares Used in an Executive Compensation Plan
1(1)
Amazon.com Inc. 2000 Proxy Statement
1(2)
Sprint Corporation 2001 Proxy Statement
3
Appendix N Sample Proposal to Approve Performance-Based Compensation Plan as Defined Under Code Section 162(m)
1(1)
Del Monte Foods Company 2000 Proxy Statement
1(1)
Appendix O Code Section 162(m): Recent IRS Rulings
1(1)
Letter Ruling 200027012
1(1)
Letter Ruling 9950021
1(1)
Letter Ruling 9949014
2(1)
Letter Ruling 9942012
2(1)
Letter Ruling 9928015
2(1)
Letter Ruling 9928014
3(1)
Letter Ruling 9924007
3(1)
Letter Ruling 9921032
4(1)
Letter Ruling 9910011
4(1)
Letter Ruling 9811029
4(1)
Letter Ruling 9801043
5(1)
Chief Counsel Advice 9926030
5
Appendix P Code Section 280G: Cases and IRS Rulings
1(1)
Letter Rulings 200036024-200036027, 200036031, 200036032, 200036034, 200036035, and 200036037
1(1)
Letter Ruling 9949009
2(1)
Letter Ruling 9943032
2(1)
Letter Rulings 9920009, 9915021
3(1)
Letter Ruling 9905012
3(1)
Letter Ruling 9822029
3(1)
Letter Ruling 9610022
4(1)
Hemingway v. United States, 81 F Supp 2d 1163 (CD Utah 1999)
4(1)
Sullivan v. Easco Corp., 662 F Supp 1396 (D Md 1987)
5(1)
Worth V. Huntington Bancshares, Inc., 43 Ohio St 3d 192, 540 NE 2d 249 (1989)
5(1)
Cline v. Commissioner, 34 F 3d 480 (7th Cir 1994)
5
Appendix Q Sample Compensation Plans for Outside Directors
1(1)
Viacom Inc. 2000 Stock Option Plan for Outside Directors
1(7)
Rockwell Collins Inc. Directors Stock Plan
8
Appendix R Frequently Asked Questions About Stock Options
1(1)
Index 1

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