Page 798 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)
P. 798
Index 783
Pay increases, for corporate officers vs. period of, 547
board members, 552 ratings by outside organizations, 67
Pay multiple, 119 standards, 41–75
Pay philosophy, and compensation plans, types of, 41–42
597–600 weighting of goals, 71
Peer performance, 70 Performance objectives, 553–54
Pension benefits, 161 Performance ratings
Pension committee, 582 distribution of, 208–21
Pension plans, 301–6 merit budget, 214–15
accumulated benefit obligation, 298 Performance vesting, and stock options,
amount needed, 302 420
competitiveness of, 302–5 Performance volatility, and relationship
integration with social security, 301 between salary and incentives, 554
IRC Sections 401–420, 80 Permitted disparity, 301
payout of annuity, 305–6 Personal escorts, during company travel,
pension equity plans, 333–34 265
simplified employee, 332 Personal investing, 251
Pension rights, and antitakeover proposals, Pet insurance, 259
128 Phantom stock plans
Performance, judging, 548 appreciation rights, 505–7
Performance-accelerated survival stock dividend equivalents, 505–6
awards, 474 full-value units, 505, 507–9
Performance and organizational as a long-term incentive, 505–14
restructuring, and severance pay, 235–39 market-value-based, 505
Performance appraisals measurements used, 506
administrator of, 207–8 nonmarket-based, 505–14
detail of, 207 performance-cash plans, 509–10
input-based, 200 performance-percentage plans,
linking goals and objectives, 206–7 512–14
objectives vs. goals, 205–6 performance-unit plans, 510–12
output-based, 201–5 Ph.D. programs, 246
salary, 200–208 Physical fitness programs, 273
timing of, 207 Platinum parachutes, 240
Performance measurement Point factors, and job evaluation, 171–76
combination formulas for, 64 Point-of-service plans, as a company
combination of internal and external, benefit, 269
68–69 Poison pill, and antitakeover proposals, 128
customer retention, 68 Position description, 168–69
customer satisfaction, 68 Power of attorney, 253–55
environmental compliance, 68 health-care, 253
external, 67–69 Preemployment physicals, 271
input-based, 70 Preferred provider organizations, as a
internal, 41–67 company benefit, 269
output-based, 70 Preferred stock, 58
the performance period, 71 Preretirement counseling, 256
