Page 801 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)

786 Index

SAR. See Stock appreciation rights Section 10(b)–5, 153
Sarbanes-Oxley Act of 2002, 93, 247, 443, Section 16, 443
465, 472, 507, 577, 581, 627 Section 16(a), 151
Savings incentive match plan for Section 16(b), 152, 353
employees, 332 Self-insured plans, and health insurance,
Savings/thrift plans, 322–26 269–71
SBU. See Strategic business units Senior Citizens Freedom to Work Act of
Scattergram, 72–73, 171–72 2000, 91
of pay for CEO, 184 SEP. See Simplified employee pensions
Scholarships, 259–60 SERP. See Supplemental executive
Season tickets, as a company perquisite, retirement plans
265 Service awards, 244
SEC. See Securities and Exchange Service programs, 242–68
Commission Setting the target
Section 79 plans, 288–89 business plan approach to, 355–56
Section 83(b) elections, 85, 89–90, 98–99, historical approach to, 355
468, 476, 480 peer comparison approach to, 356–60
Secular trust, 79 Severance pay, 235–42
Securities Act of 1933, 90, 93, 576 Shareholder equity, 49–50, 61
Rule 144, 151 Shareholder meetings, and antitakeover
Rule 145, 151 proposals, 129
Securities and Exchange Commission, 136, Shareholder protection plans, 368–69
147–63 Shareholder relations, 557
actions relating to executive Shareholder return, 35
compensation, 755–57 Shareholder value
Bulletin No. 107, 410 increase in, 61
company disclosures, 153–57 rewards for creating, 547
compensation of directors, 162–63 Shareholder watchdogs, 100–101, 127–28
grants of plan-based awards, 158–60 Shareholders, 121–33, 576–78
nonqualified deferred compensation, binding resolutions, 588
161–62 board of directors alignment with,
payments upon termination of 623–24
employment, 162 compensation committee report to,
pension benefits, 161 611–12
Regulation FD, 153 concerns of, 122–23
requirements, 90 investment decisions, 123–27
Rule 10b5–1, 153 questions for the compensation
Rule 16(b)3, 524 committee, 612–15
Rule 16b–3, 441 the stock market, 129–32
Rule 144, 473 takeover defenses, 128–29
stock option exercises and stock awards vs. investors, 559
vested, 160–61 Shares authorized, 61
summary compensation table, 157–58 Shares available for use, 61
Securities Exchange Act of 1934, 12, Shares exercised, 62
93–94, 147, 151, 406, 576 Shares forfeited, 62