Page 806 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)
P. 806
Index 791
Tax preparation assistance Threshold stage
as employee benefit, 256 compensation plans, 530
Tax principles, 83–87 of market lifecycle, 16–17, 28–29
Tax rate effect, 143 TIAA-CREF, as a watchdog organization,
Tax Reduction Act form of employee stock 127, 577, 592
ownership plans (TRAESOPs), 320 Time-accelerated restricted stock plans,
Tax Reform Act of 1969, 85, 140, 447 477–78
Tax Reform Act of 1976, 86, 253, Time-influenced rater errors, 73
447–48 Time off with pay, 229–43
Tax Reform Act of 1984, 248 Time periods, for incentives, 555
Tax Reform Act of 1986, 252, 321, 449 Timing of performance appraisals, 207
Tax Relief Act of 2001, 252 Tin parachutes, 240
Tax shelters, 252 Title inflation, 168
Taxes Titles. See Job titles
alternative minimum, 140, 448 Top-down plans, and incentive awards,
avoiding, 250–51, 557 360
deductions, 141–42 Top-hat plans, 335
deferred, 42 Total capital, 62
estate, 147 Total compensation, basic elements, 5–8,
evading, 250 100–103, 527–30
executive compensation and, 138 Total-debt-to-total-assets ratio, 62
history of, 138–41 Total potential dilution, 122
retirement plans, 299 Total shareholder return, and executive
shelters, 252 compensation, 598
stock option transfer, 416 Tracking stock, 487, 505
Taxpayer Relief Act of 1997, 305 Transaction bonuses, and mergers and
Technical Corrections Act of 1979, 320 acquisitions, 25
Telecommuting, 233 Transition awards, 397–98
Term insurance, 278–79 Transportation, as a company perquisite,
Term limits, for directors, 588 260–62
Termination of employment, 235–42 Travel
and stock options, 421 accident insurance, 287
Testamentary trusts, 254 entertainment and, 262–65
Testing first-class, 264–65
bonus fund formulas, 369–70 hotel accommodations during, 263
retirement benefit plans, 316–18 personal escorts during, 265
Threats and opportunities, and strategic spouses and, 265
thinking, 32–35 Travel and entertainment benefits,
Threats to executive pay, 648 262–65
360 performance review, 202 Treasury Regulations, Section 1.451-2(a),
Threshold awards, 351 83
calculating, 369–70 Treasury stock, 50, 62–63
defined, 70, 488 Treasury stock method, 63, 122
setting amounts, 351 Trigger funded trust, 79
Threshold performance, 70 Truncated stock options, 437
