Page 807 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)

792 Index

Trust-owned life insurance (TOLI), 78 Variable plans, under APB 25, 136
Trusts, 253–54 Variable price premium options (VAPPOs),
Tuition fees, 246, 259–60 423
Turnaround position, 20 Vertically shared goals, 206
Turnaround stage, and compensation plans, Vesting
531 change of control, 421
Two-for-one restriction, 301 cliff, 309, 419, 476
installment, 419
U performance, 420
retirement, 309, 493
Umbrella liability insurance, 255–56
stock options, 419–21
Unbundled fees, 103
stock plans, 493–94
Underpaid desired achievers, 108
Vetoes, 135
Underpaid overachievers, 109
Viatical settlements, 295–96
Underpaid underachievers, 108
Vice presidents, as popular job titles, 258
Underwriters, chartered life, 249
Vision
Unemployment compensation, 242
and board of directors, 580–81
Unequal voting rights, and antitakeover
and strategic thinking, 30–31
proposals, 129
Vision care
Unfriendly takeovers, 25
as a company benefit, 274
Uniform Premium Table requirements, and
Voluntary deferrals, 77, 80
IRC Section 79, 295
Voluntary disclosures, 566–67
Unisex tables, 306
Voluntary employee benefit associations,
Units
and life insurance, 289
effect of performance on individual pay
Voluntary Employees Beneficiary
actions, 215–17
Association, 270
pay plans for, 15, 41
performance measurement for, 64
short-term incentive plans for, W
372–78
W-2 form, 140
Universal life insurance, 279
Wage control laws, 137, 222–23
Unreasonable compensation, 606–8
Wage controls, 137, 557
Upside opportunity, and incentive awards,
Waiting periods, 419
350, 550
Waiver of premium, 293–94
Walk-aways, 239
V
Wardrobe, 113
Vacations, 230 Warrant, 127
Validity, 73–74 Wash-sale transaction, 452
Value stocks, 124 Watchdog organizations, 127, 577, 592
Values, hard and soft, 33 Weighting
Variable cash bonuses, 480 of compensation objectives,
Variable cost and fixed basis for payment 539–40
(VCFBP) plans, 471–72 for divisional bonus formulas, 375
Variable cost and variable basis for payment for merit increases, 214
(VCVBP) plans, 472 of performance goals, 71, 203