Page 793 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)
P. 793
778 Index
Incentive plans (Cont.) supplemental, 275, 287–88
link between target and payout, 553 travel accident, 287
maximums in, 550 workers’ compensation, 230–31
patenting of, 556 Integration threshold, 301
qualitative goals in, 550 Intellectual capital, and financial
relationship of salary to, 555–56 measurements, 65
risk in, 547 Intellectual property, and financial
staff functions, 559 measurements, 65
time period for, 555 Inter vivos trusts, 254
unit vs. corporate performance, 554 Interest expense, 44
Incentive stock options, 140 Internal Revenue Codes, 42
Incentives Section 23, 272
long-term, 8, 102, 402–526 Section 61, 249
short-term, 7–8, 102, 345–401 Section 79, 278–79, 285, 288, 295
Income before extraordinary items, 44 Section 83, 85
Income statements, 42–44 Section 83(3), 448
Indemnification agreements, 255 Section 83(b), 85, 89–90, 98–99, 403,
and board of directors, 584 468
Indexing pay relationships, and salary Section 83(c)(1), 85
surveys, 191–92 Section 85, 235
Individual awards vs. aggregate totals, Section 101(a)(1), 281
360–95 Section 101(g), 295
Individual pay actions, and salary, Section 117, 259
198–208 Section 120, 254
Individual performance, and short-term Section 125, 274, 340
incentives, 355 Section 132(e), 256
Individual retirement accounts, 305, 331 Section 132(f), 260
Initial public offering, and organizational Section 132(j), 244
structure change, 23–24 Section 137, 272
Insider trading, 151–53 Section 162(m), 92, 143–44, 223, 353,
Insiders, and stock plans, 405, 408 363, 405, 407, 496, 558, 560, 578,
Installment vesting, and stock options, 419 582, 593, 612
Institutional Shareholder Services, 577 Section 213, 266, 272, 276
Insurance Section 264, 78
auto, 247 Section 264(a)(1), 281
carve-out, 288 Section 274, 264
dental, 273–74 Section 274(j), 244
health, 268–72 Section 274(k), 264
homeowners’, 247 Section 274(l), 265
kidnap and ransom, 287 Section 274(m), 262
liability, 255–56 Section 274(n), 263–64
life, 276–96 Section 280G, 239
medigap, 272 Section 401, 80, 152, 297, 321–22
old age, survivor, and disability, 314 Section 401(a), 89
pet, 259 Section 402, 80
