Page 171 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)

Chapter 4. The Stakeholders 157

11. With respect to any contract, agreement, plan or arrangement, whether written or
unwritten, that provides for payment(s) at, following, or in connection with any termi-
nation or change in control, the basis for selecting particular events as triggering
payment (e.g., the rationale for providing a single trigger for payment in the event of
a change in control).
12. The impact of the accounting and tax treatments of the particular form of
compensation.
13. The registrant’s equity or other security ownership requirements or guidelines (specify-
ing applicable amounts and forms of ownership), and any registrant policies regarding
hedging the economic risk of such ownership.
14. Whether the registrant engaged in any benchmarking of total compensation, or any
material element of compensation, identifying the benchmark and, if applicable, its
components (including component companies).
15. The role of executive officers in determining executive compensation.
The CD&A should also cover actions taken after the close of the last fiscal year.

Summary Compensation Table. This requirement, shown as Table 4-32 replaces the one
shown in Table 4-30. At first glance they appear similar, but there are significant differences.

Change in
Pension
Non Value and
-equity Nonqualified
Name Incentive Deferred
and Stock Option Plan Compensation All Other
Principal Year Salary Bonus Awards Awards Compensation Earnings Compensation Total
Position ($) ($) ($) ($) ($) ($) ($) ($)
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)
PEO ——
——
——
PFO ——
——
——
A ——
——
——
B ——
——
——
C ——
——
——
Table 4-32. Summary compensation table; principal executive officer (PEO); principal
financial officer (PFO)