Page 795 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)
P. 795
780 Index
Job title, 168–69 Employee Retirement Income Security
as a company perquisite, 258 Act, 295
Job vs. position, 168 endowment, 279
Jobs Growth Tax Relief Reconciliation Act form of settlement, 295
of 2003, 141 key employee, 281–82
Joint ventures, and organizational structure kidnap and ransom, 287
change, 26 legacy grant, 296
Junior stock plan, 468 living benefit, 295–96
Jury duty, 230 net income, 289–90
ordinary, 277–78
K pay multiple, 292
premium waiver, 293–94
Keogh plans, 332
retired lives reserve, 285–86
Key employee insurance, 281–82
section 79 plans, 288–89
Kidnap and ransom insurance, 287
split-dollar, 282–85
supplemental, 287–88
L
survivor needs, 290–92
Late retirement, 309 term, 278–79
Laws universal, 279
relating to executive compensation, variable, 279
733–44 voluntary employee benefit associations,
threats and opportunities, 32–33 289
Legacy grant, and life insurance, 296 Limited liability companies, 12
Legal assistance, 254–55 Limited partnerships, 12
Length of service bonuses, 244 Limousines, 260–61
Leveling reported pay, 181 Line of sight, 70–71, 206, 354
Liabilities Linear regression, 72
current, 49 Liquidity, 56
long-term, 49 Living benefit, and life insurance, 295–96
noncurrent, 49 Living wills, 253
short-term, 49 LLC. See Limited liability companies
Liability awards, 410 Load funds, 251
Liability insurance, 255–56 Loan expense, and antitakeover proposals,
and director and officer coverage, 255 128
Life insurance, 276–96 Loan policies, 247–48
accidental death, 287 Lockup period, and initial public offering,
after retirement, 296 24
assignment of, 294–95 Long-term care, and health insurance,
carve-out, 288 271–72
combination, 288–89 Long-term debt ratio, 56
company-owned, 280–86 Long-term disability, 231
conversion of, 294 Long-term incentives, 402–526
definition of pay, 292–93 accounting, tax, and SEC implications,
dependent, 289 404–5
design considerations, 292–96 design considerations, 530
