Page 805 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)
P. 805
790 Index
Stock purchase plans (Cont.) Supplemental executive retirement plans
fixed cost and variable basis for (SERPs), 79, 335–38
payment, 470–71 add-on plans, 336
junior, 468 restoration plans, 335
variable cost and fixed basis for retirement age, 307
payment, 471–72 SERP swap, 338
variable cost and variable basis for Supplemental health-care coverage, 275
payment, 472 Supplemental insurance, 275, 287–88
Stock splits, 124, 424, 439 Suppliers, as stakeholders, 134
Stock swap, 440 Survey data, salaries. See Salary surveys
Stock units, 473 Survey leveling, 180–81
Stock value, vs. market stage, 21 Survey ratio, 181
Straight life insurance, 277–78 Survivor benefits, 286–87
Strategic business units (SBUs), 15, 41 Survivor needs approach, 290–92
pay plans for, 15, 41 Survivor protection, as a company benefit,
performance measurement for, 66 276–97
Strategic planning committee, 582 SVI. See Shareholder value increase
Strategic thinking, 29–38
core competencies and, 31
T
mission and, 31
objectives and goals and, 31 Takeovers
threats and opportunities and, 32–35 antitakeover proposals, 128–29
vision and, 30–31 unfriendly, 25
Strategies, 35–38 Tandem grants, and stock appreciation
Strategy focus, 69 rights, 459
Street names, 125 Target awards, 351
Stress Target-benefit plans, 334
among executives, 114–15 Target stock, 487
Stretch targets, 70, 351, 362 Targets
Strike price, 125 historical, 70
Structural adjustments, of salary, 193–98 quantitative vs. qualitative, 205–6
Subchapter S companies, 12 setting, 70, 355–60
Subordinates, executives’ treatment of, stretch, 70, 351, 362
113–14 Tasks, jobs vs., 168
Substance abuse programs, 246–47 Tax Act of 2006, 449
Subunit measurements, 66–67 Tax and accounting treatment, 89–90
Success Tax assistance, 256
measuring, 191 Tax credit employee stock ownership plans,
need for, 111–12 320
Succession plans, 104–5, 546 Tax deductions, 141–42
Summary compensation table, 157–58 Tax effectiveness, 141–47
Superiors, executives’ relations with, Tax Equity and Fiscal Responsibility Act of
112–13 1982, 332
Supermajority requirement, and Tax evasion, 250
antitakeover proposals, 129 Tax preference income (TPI), 140, 448
