Page 789 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)
P. 789
774 Index
Employee Retirement Income Security Act selected accounting interpretations
life insurance, 295 relating to, 758–63
retirement plans, 299 selected Internal Revenue Codes
severance, 236 relating to, 745–50
Employee stock options, 328–31 selected laws relating to, 733–44
Employee stock ownership plans, 319–20 selected revenue rulings related to,
Employee stock purchase plans, 327–28 751–54
Employment contract, 234–35 selected SEC actions relating to,
Environmental compliance, and 755–57
performance measurement, 68 tax considerations, 138
EPEA. See Economic profit equity adjusted tied to stock price, 557
EPR. See Economic profit refined Executive compensation philosophy,
EPS. See Earnings per share 530–34
Equity awards, 409–10 Executive contracts, approval of, 559
Equity premium, 124, 251 Executive dining room, 257
Equity theory, 106 Executive succession, 65
Equity vs. expectancy, 106–7 Executive washroom, 266
ERISA. See Employee Retirement Income Executives, 101–18
Security Act achievement vs. pay, 107–9
ESOP. See Employee stock ownership plans attracting talent, 103–4
Estate planning, 252–54 burnout, 116
Estate taxes, 147 career crisis, 115–16
EVA. See Economic value added compensation, 4–11
Evergreen plans, 133 defined by job grade, 2
Excess integration method, and defined- defined by job title, 2
benefit retirement plans, 314–16 defined by key position, 2
Excess parachute payment, 239 defined by reporting relationship, 3
Executive benefits, 226 defined by salary, 2
Executive committee, 582 equity vs. expectancy, 106–7
Executive compensation greed, 116–17
board auditing committee, 559 impact of stress, 114–15
board of directors, 559 importance of effort, 107
employee relations, 552 importance of pay, 110
framework of, 1–40 inappropriate behavior, 116
the future of, 646–49 individual preferences on pay, 117
good and not-so-good practices, interacting with peers, 113
646–47 motivating, 105–10
government influence, 135–64 the need to lead, 110–11
historical highlights of, 631–42 the need to succeed, 111–12
job security disconnect, 119 number of, 3–4
pay compression, 120–21 in other countries, 548
the pay gap, 119–20 as owners vs. hired professionals, 544
perspective of other employees, 118–21 pay-for-performance problems, 109–10
possible threats to, 648 as a proportion of total employment,
as related to company performance, 598 3–4
