Page 781 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)
P. 781
766 Index
Alpha scores, 74 Assets
Alternative minimum tax (AMT), current, 48
140, 448 long-term, 49
American Institute for Certified Public noncurrent, 49
Accountants (AICPA), 147–48 short-term, 48
Bulletin No. 43, 147–48, 758 Assignment and relocation expenses, 242,
American Jobs Creation Act of 2004, 81, 244
84, 86–87, 238, 261, 327, 329 Assignment method, and split-dollar
and severance, 238 insurance, 282–83
American Stock Exchange, 129 Assignment of life insurance benefits,
Amortization, 51 294–95
Amortization of goodwill, 44 Athletic programs, 244
Annual grants, 417 Attendance awards, 244
Annual meetings, 153 Attracting talent, 103–4, 531–32
Annual planning process, 38 Audio care, as a company benefit, 274
Annual retainers, for directors, 622 Auditing, Accountability, Responsibility
Annual reviews, of compensation and Transparency Act of 2002. See
programs, 547, 561–63 Sarbanes-Oxley Act of 2002
Annual stock option grants, 417 Auto insurance, 247
Annuities Automatic renewal clauses, 234
payout of, 305–6 Automobiles, as company perquisites,
postretirement adjustments, 309–10 260–61
Antitakeover proposals, 128–29 Average annual run rate, 493
approval of the transaction, 129 Average annual run total, 493
control of board of directors, 128 Average pay increases, analyzing, 196
convertible rights, 128 Awards
dead hand, 129 discretionary individual, 361–63, 365
discount stock price, 128 equity, 409–10
fair stock price, 128 formula individual, 361–65
increased cost of transaction, 128 individual vs. aggregate totals, 360–95
loan expense, 128 liability, 410
pension rights, 128 of stock, 473–87
poison pill, 128 target, 351
redemption rights, 128 threshold, 351
reincorporation, 129
shareholder meetings, 129
B
supermajority requirement, 129
unequal voting rights, 129 Backward vesting, and stock options,
Apartments, as company perquisites, 263 420
APB. See Accounting Principles Board Balance sheets, 47–50
Appreciation factors for deferred Balanced scorecard, 393–95
compensation, 81 Bar charts, 72
Appreciation rights, 459–64, 505–7 Base pay, 167
Archer medical savings accounts, 275 Bear hugs, and unfriendly takeovers, 25
Asset turnover, 51 Bear investors, 127
