Page 780 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)
P. 780
Index
A Additive grants, stock appreciation rights,
459
Above market value pricing, 423–24 Adjustments
Acceptances bonuses, 396 in incentive targets, 483, 555
Accidental death benefits, 287 for inflation, 217
Accounting interpretations, relating to for promotions, 220–21
executive compensation, 758–63 for unit performance, 215–17
Accounting Principles Board (APB), Administrative services only arrangements,
148–49 271
APB 12, 92, 758 Adoption expenses, reimbursement of,
APB 15, 758 272
APB 16, 758 Advancement opportunities, 105
APB 25, 45, 148–50, 406, 408–9, 421, Advisory boards, 580
428, 461, 512, 756 Affiliated directors, 586, 622
as successor to the AICPA, 148 After-tax effectiveness, 141
Accounting records, separating, 42 Age Discrimination in Employment Act of
Accounts receivable turnover, 51 1967 (ADEA), 235
Accrual accounting, 42 and retirement, 299
Accumulated benefit obligation, and Age limits, for directors, 588
pension plans, 298 Age of retirement, 296, 306–9
Achievement vs. pay, 107–8 Age-only normal retirements, 307
Acid test ratio, 51 Age/service adjusted profit-sharing plans,
Acquisitions 334
change of control contracts and, Agendas
239 board of directors, 584–85
compensation program design questions, compensation committee, 615, 617
545 Aggregating pay relationships, and salary
insider trading restrictions, 151 surveys, 192
overview of, 24–26 Agreement in principle, and mergers and
Action probabilities, in market lifecycles, acquisitions, 25
22 Aircraft, as a company perquisite, 261–62
Add-on plans, 340–41 Alliances, and organizational structure
Additional Paid in Capital pool, 410 change, 26
765
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