Page 787 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)
P. 787
772 Index
Deductible formulas, 365–67, 370–71 Deviation, in graphing data, 173
Defense Production Act of 1950, 127, 227 Diluted EPS, 495
Deferred compensation, 76–83 Dilution, 53, 122, 495, 551, 558
advantages of, 90–92 Dining club memberships, 263
appropriateness of, 96–97 Dining memberships, 263
combinations of, 81–83 Direct method, cash-flow analysis, 45, 47
disadvantages of, 92–96 Director and officer coverage, 255
forfeitable vs. nonforfeitable, 81 Director liability, and board of directors,
funded vs. nonfunded, 78–80 583–84
nonqualified, 80–81, 161–62 Disability, and paid time off, 230–31
qualified vs. nonqualified, 80–81 Disability insurance, 314
Deferred taxes, 42 Disability pay, 230–31
Defined-benefit retirement plans, 310–18 Disappearing stock option exercise, 440
career-earnings, 310–11 Disclosures, and compensation plans,
career-service, 310 565–73
excess integration method, 314–16 Discontinued operations, 44
final pay, 311–14 Discount stock price, and antitakeover
offset integration method, 316 proposals, 128
testing the plan, 316–18 Discounted, nonstatutory stock options,
Defined-contribution retirement plans, 452–53
318–32 Discounts
employee stock options, 328–31 on company products, 245
employee stock ownership, 319–20 in executive stock-purchase plans, 466
employee stock purchase plans, on retirement benefits, 307–8
327–28 on stock options, 422, 452–53, 551
401(k) plans, 326–27 Discretionary individual bonuses, 361–63,
individual retirement accounts, 331 365
Keogh plans, 332 Dispersion/distribution, 71–72
money purchase plans, 328 Disposition, and stock options, 446–47
profit sharing, 320–22, 334 Disqualifying disposition, 406, 447, 451
savings incentive match plan for Distinctive pay systems, 34
employees, 332 Distributed pay adjustment dates, 211–12
savings/thrift plans, 322–26 Distribution
simplified employee pensions, 332 in general data measurement, 71–72
stock bonus plans, 322 of performance ratings, 208–21
Demise of companies, 20 Diversification, 19
Demotions, 490 Divestitures, and organizational structure
Dental coverage, 273–74 change, 26–27
Dependent care, 245–46 Divestment of unprofitable operations, 557
Dependent life insurance, 289 Dividend equivalents, 498
Depreciation, 44, 53 and phantom stock plans, 505–6
Desired distribution, and merit budget, 214 Dividend payout ratio, 53
Development objective, and performance Dividend rights, and stock options,
appraisals, 203 433–34
