Page 794 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)
P. 794
Index 779
Section 404, 321 Revenue Ruling 76–490, 285
Section 402(b), 85 Revenue Ruling 79–47, 294
Section 403(b), 86 Revenue Ruling 79–231, 295
Section 409A, 84, 86–89, 99, 238, 422, Revenue Ruling 80–239, 295
444–45, 451–52, 461, 468, 473, 479, Revenue Ruling 80–244, 441
488, 523 Revenue Ruling 80–300, 460
Section 409(a), 91–92, 96, 98, 419 Revenue Ruling 80–359, 95
Section 411(d)(6), 299 Interwoven directors, 586
Section 412, 496 Inventory, 56
Section 414(G), 95 Inventory sales ratio, 56
Section 414(q), 327 Inventory to working capital ratio, 56
Section 415, 80, 152, 300 Investment decisions, and shareholders,
Section 415(b), 310, 335 123–27
Section 415(c), 319 Investor capital to sales ratio, 56
Section 422, 329, 406–7, 451 Investor capital to total liabilities
Section 423, 87, 152, 465 ratio, 56
Section 423(a), 328 IPO. See Initial public offering
Section 423(b)(1), 327 IRA. See Individual retirement accounts
Section 424, 444 IRC. See Internal Revenue Code
Section 424(d), 327 Irrevocable trust, 79
Section 530, 244 ISO. See Incentive stock options
Section 1361, 12 Issues, and threats and opportunities,
Section 2039, 95 34–35
Section 3121, 445
Section 4999, 239
J
Sections 401–420, 80
Sections 421–424, 80 Janitor’s insurance, 281
sections relating to executive Job analysis, 168
compensation, 745–50 Job comparability, and salary surveys,
Internal Revenue Service 180–83
doctrine of constructive receipt, 83 Job evaluation, 169–79
Revenue Procedure 92–64, 79, 83 classification, 170–71
Revenue Procedure 93–64, 85 market pricing, 177–79
Revenue Ruling 60–31, 83 maturity data, 176–77
Revenue Ruling 64–279, 83 point factors, 171–76
Revenue Ruling 68–99, 91 ranking, 170
Revenue Ruling 68–454, 95 salary surveys, 182
Revenue Ruling 69–145, 95 Job grade structure, 171–76
Revenue Ruling 69–382, 285 developing, 171–74
Revenue Ruling 69–650, 84 grades vs. curves, 174–76
Revenue Ruling 70–435, 78, 83 Job grades
Revenue Ruling 71–360, 288 salary, 196–97
Revenue Ruling 72–25, 91 salary review, 212
Revenue Ruling 73–13, 249 Job matching, and salary surveys, 180–82
Revenue Ruling 76–448, 259 Job security disconnect, 119
