Page 176 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)

162 The Complete Guide to Executive Compensation

(e) The aggregate dollar amount of earnings on the named executive’s account for the most
recent fiscal year
(f) The aggregate dollar amount of withdrawals and distributions from the named
executive’s account for the most recent fiscal year
(f) The total amount in the named executive’s account at the end of the most recent fiscal year
Footnotes are required to explain data reported in the columns.

Name Executive Registrant Aggregate Aggregate Aggregate
Contributions Contributions Earnings Withdrawals/ Balance at
in Last FY in Last FY in Last FY Distributions Last FYE
($) ($) ($) ($) ($)
(a) (b) (c) (d) (e) (f)

PEO
PFO

A
B

C
Table 4-37. Nonqualified deferred compensation

Potential Payments upon Termination or Change in Control. Although no table is described
in the SEC material, the required information is quite extensive for any termination, including
resignation, severance, retirement, or change in control. Requirements include the following:
describing the circumstances that would trigger payment; quantifying the estimated payments,
including form and period of payment; describing how the payment levels are determined;
describing any conditions or obligations applicable to receipt of payments; and defining any
other material factors regarding each type of payment.
Compensation of Directors. The information required for reporting the compensation of
directors is shown in Table 4-38. As can be seen, it is virtually the same as the summary
compensation table (Table 4-32) for named executive officers. Salary and bonus columns for
named executive officers have been replaced with a fees column for directors.
The columns and their definitions are as follows:
(a) Name of each director unless the individual is included in the summary compensation
table for named executives and the person received no additional compensation for
serving as a director
(b) The aggregate amount of all fees earned (including retainers and fees)
(c) Same definition as for (e) on the summary compensation table
(d) Same definition as for (f) on the summary compensation table
(e) Same definition as for (g) on the summary compensation table
(f) Same definition as for (h) on the summary compensation table
(h) The sum of columns (b) through (g)
Footnotes are required to explain data reported in the columns.