Page 175 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)

Chapter 4. The Stakeholders 161

This is the fourth table reporting equity information. The summary compensation table
(Table 4-32) reported the aggregated grant value of options and awards for each reported
year. Table 4-33 reported the future-value payouts of stock awards and underlying exercise
cost of stock options granted during the reported year. Table 4-34 reported the outstanding
stock awards and stock options at end of the most recent fiscal year, and Table 4-35 reports
the number of stock option shares exercised and number of stock awards vested during the
most recent fiscal year. By looking at all four tables, one gets a very descriptive and complete
view of the equity portion of top executive compensation.
Pension Benefits. Data on pension benefits for the named executives is reported in Table 4-36.
The columns and their definitions are as follows:
(a) Same definition as for summary compensation table
(b) The name of the defined-benefit pension plan
(c) The number of years of service credited under each plan identified in (b) using the same
measurement date used for financial statement reporting
(d) The actuarial present value of plan described in (b) and (c)
(e) The aggregate dollar value of any payments to the named executive during the most
recent fiscal year for plan described in (b), (c), and (d)
Footnotes are required to explain data reported in the columns.

Name Plan Number Present Payments
Name of Years Value of During
Credited Accumulated Last
Service Benefit Fiscal Year
(#) ($) ($)
(a) (b) (c) (d) (e)
PEO

PFO
A

B
C

Table 4-36. Pension benefits

Nonqualified Deferred Compensation. The information required for each defined-
contribution plan or other plan providing for deferral of compensation on a non-tax-qualified
basis is shown in Table 4-37. The columns and their definitions are as follows:
(a) Same definition as for summary compensation table
(b) The aggregate dollar amount of contributions by the named executive for the most
recent fiscal year
(d) The aggregate dollar amount of contributions by the company for the named executive
for the most recent fiscal year (FY)