Page 784 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)
P. 784
Index 769
Cliff vesting, 309, 419, 476 Company culture, 33–34, 545, 558
Closely held companies, 12 Company-owned life insurance (COLI),
Clothing allowances, 244 78, 280–86
Club memberships, 263–64 Company performance. See Performance
Co-ops, 12 measurement
Code of ethics, and board of directors, 581 Company products, 245
Code of responsibility, and board of Company-reimbursed medical expenses,
directors, 580 270
Collared stock options, 437 Company size, measuring, 191
Collars, 125 Company structure
and initial public offering, 24 capital-intensive vs. people-intensive, 4
College savings plans, 245 centralized vs. decentralized, 3–4
Combination formulas Company type, and salary, 168
for deferred compensation, 81–83 Company yacht, 262
for financial performance, 64 Compensation
Combination plans, for long-term benefits and perquisites as components
incentives, 515–23 of, 6–7, 10
Committees compared with shareholder’s return on
compensation, 592–620 investment, 551
delegation of authority to, 592 current vs. deferred, 76–99
emergence in market cycle, 18 design considerations of, 10–11
most common, 581–82 elements of, 5–8
Common pay adjustment dates, 211 extrinsic vs. intrinsic, 4–5
Common stock, 52 internal vs. external equity, 548
Common stock analysis, 50 long-term incentives as a component of,
Communication, about executive 8, 102
compensation, 565–73 relative importance of elements of, 8–10
Communication considerations, and salary as a component of, 5–6
compensation plans, 565–73 short-term incentives as a component of,
Communities 7–8, 102
competitive salary position in, 194–95 Compensation action timetables, 601–3
interest in executive compensation, Compensation committee, 592–620
134–35 approval of payouts, 606
Community board of directors questions and
as stakeholder, 134–64 requests, 620
Community partnership strategy, 35 CEO performance, 600–3
Compa-ratio, 199 chair of, 594
Companies. See also Organizations compensation plans, 598–600
for-profit vs. not-for-profit, 11–12 composition of, 593–94
privately held vs. publicly held, contractual agreements, 608–9
12–14 meeting agenda of, 615–17
types of, 11–14 meeting minutes of, 618
Company car, 260–61 meetings of, 615–20
Company compensation experts, 611 membership on, 593–96
Company credit cards, 264 pay philosophy, 597–98
