Page 788 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)
P. 788
Index 773
Dividends, 53 Economic benefit, tax principle of, 84–85,
and stock plans, 498 146
taxation on, 141 Economic Growth and Tax Reconciliation
Divisional competition, 554–55 Act of 2001, 147, 449
Divisional incentive awards, 373–75 Economic profit, 54
Doctrine of constructive receipt, 83 Economic profit equity adjusted (EPEA),
Domestic partner health coverage, 275 55
Domestic staff, as a company perquisite, Economic profit refined (EPR), 55
264 Economic Recovery Tax Act of 1981, 320,
Double-trigger contract, 239 448–49
Dow Jones Industrial Average (DJIA), Economic Stabilization Act of 1970, 137
130–31, 731–32 Economic value added (EVA), 55
milestones of, 131 Economic value lost, 367
Downside risk, and incentive awards, 350, Economy, and threats and opportunities,
550 32
Downsizing, 38 Economy, and threats and opportuheld,
and executive compensation, 119 504–5
Dry rabbi trust, 79 publicly traded, 405–504
Due diligence, and mergers and purchase plans, 464–73
acquisitions, 25 restricted, 151
Dues, reimbursement of, 246 selling, 446–47
splits, 124, 424, 439
target, 487
E
treasury, 50, 62–63, 122
Early-career crisis, 115–16 value, 124
Early retirement, 307–9 Educational assistance, 246
Early withdrawals, 325 Educational benefit trust, 259
Earnings, 53 Effective tax rate, 146
Earnings before interest, taxes, 80–20 principle, 106
depreciation, and amortization EITF. See Emerging Issue Task Force
(EBITDA), 44 Elder care, and paid time off, 232
Earnings before interest and taxes (EBIT), Emerging Issues Task Force, 151,
54 761–63
Earnings before taxes, 53 EITF 90–9, 407–8
Earnings charge, 53 EITF 95–16, 440
Earnings per share EITF 97–5, 445
and stock options, 551 EITF 97–14, 80, 89
Earnings per share (EPS), 54 stock options, 407–8
Earnings statements, 43 Employee assistance programs, 246–47
Earnings to price ratio, 54 Employee benefit pay increase worksheet,
EBIT. See Earnings before interest and 570
taxes Employee benefits and perquisites,
EBITDA. See Earnings before interest, 225–344
taxes, depreciation, and amortization Employee intimacy, 35
