Page 799 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)

784 Index

Prescription drug coverage, 271 Ranking, and job evaluation, 170
Pretax earnings, 58 Rater errors, and statistics, 73
Pretax earnings to sales ratio, 59 Receivables, 59
Price dividend ratio, 59 Recession vulnerability, 557
Price to earnings ratio, 59 Recognition awards, 398
Private banking, and high net worth, 251 Record keeping
Privately held stock, as a long-term accounting vs. tax requirements, 42
incentive, 504–5 accrual vs. cash accounting, 42
Product/service innovation, 35 executive pay considerations, 42
and financial measurements, 65–66 Recourse loans, 248
Productivity, and financial measurements, Red circles, and performance ratings, 210
66 Red herring, and initial public offering, 24
Professional development, and paid time Redemption rights, and antitakeover
off, 233–34 proposals, 128
Profit and loss statements, 43 Reincorporation, and antitakeover
Profit-sharing plans, 320–22, 334, 364 proposals, 129
age- or service-adjusted, 334 Reloading, of stock options, 437–39
Projected benefit obligation, and pension Repricing, of stock options, 434–35
plans, 298 Restricted stock, 151
Promotion increases, 220–21 Retained earnings to capital ratio, 59
Promotion stress, 115 Retainers, 103
Prospectus, and initial public offering, 24 Retaining executives, 104–5, 531–32, 544
Provision for income taxes, 44 Retention awards, 396–97
Proxy statements, 153 Retirees, medical plans for, 276
PS 58 method, and split-dollar insurance, Retirement, 296–341
282–83 early, 307–9
Publicly traded stock plans, as long-term eligibility for, 306–9
incentives, 405–504 late, 309
Purchase accounting, and mergers and life insurance, 296
acquisitions, 24 pension plans, 301–6
Put option, 125–26 vesting, 309, 493
Pyramiding, and stock options, 441 Retirement plans, 296–341
accounting requirements, 298–99
Q cash balance plans, 333
defined-benefit, 310–18
Qualified domestic relations orders, 275
defined-contribution, 318–32
Qualified 529 Tuition Program, 245
definition of pay, 309
Qualitative vs. quantitative targets, 205–6
flexible benefits, 338, 340–41
Quality, and financial measurements, 66
floor offset plans, 333
Quantity, and financial measurements, 66
hybrid plans, 332–34
Quick assets, 59
integration with social security, 301
legal requirements, 299
R
paying for, 301
Rabbi trust, 79 payout, 305–6
Rabbicular trust, 79 pension equity plans, 333–34