Page 802 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)
P. 802
Index 787
Shares granted, 62 and expectations of board of directors,
Shares not exercised, 62 579
Shares outstanding, 62 Stalking horse candidate, 103
Shares to sales ratio, 62 Standard & Poor’s 500, 130, 251
Shark repellents, 128 Statistics
Short-term incentives, 7–8, 102, 345–401 alpha vs. numeric ratings, 74
accounting, tax, and SEC implications, financial measurements, 71–74
347 rater errors, 73
award size, 350–52 salary, 171–74
design considerations, 529–30 salary survey, 183–91
eligibility for, 347–50 validity of financial measurements,
form and timing of awards, 352–54 73–74
important by type of company, 346–47 Step-progression analysis, and salary
individual awards vs. aggregate totals, survey, 182
360–95 Stock
individual performance, 355 alphabet, 487
job grade, 348 awards, 473–87
job title, 349 bonus plans, 322
key position, 347–48 career, 478–79
lack of funding for, 546 career-restricted, 477
market stage, 529 common, 52
maximum awards, 351 control, 151
organizational performance, 354–55 employee purchase plans, 327–28
performance/payment relationship, founder’s, 29
351–52 growth, 124
reporting relationship, 349 letter, 487
salary, 348 over-the-counter, 130
setting the target, 355–60 ownership of, 500–504
target awards, 351 phantom plans, 505–14
threshold awards, 351 preferred, 58
vs. long-term incentives, 548–50 price of, 421–24
Signing bonuses, 234 privately held, 504–5
SIMPLE pensions. See Savings incentive publicly traded, 405–504
match plan for employees purchase plans, 464–73
Simplified employee pensions, 332 restricted, 151
Single-trigger contract, 239 selling, 446–47
Social security, and retirement plans, 301 splits, 124, 424, 439
Sole proprietorships, 12 target, 487
Source Tax Act (Public Law 104–95), 93 treasury, 50, 62–63, 122
Spin-offs, and organizational structure Stock appreciation rights (SARs), 459–64
change, 26–27 accounting and tax treatment of, 463
Spouse travel, as a company perquisite, 265 additive grants, 459
Springing rabbi trust, 79 advantages and disadvantages of, 464
Sprinkle trusts, 254 eligibility for, 461
Stakeholders, 100–166 exercise period, 461
