CD&A Overview

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An examples-based review of key CD&A elements

With CD&A disclosures entering their second year, numerous questions still remain regarding the appropriate structure and design of executive compensation disclosure.

The SEC\’s recent round of comment letters now provide compensation professionals, consultants and directors with a new set of challenges and a renewed sense of urgency in dealing with these issues.

In particular, companies face increased pressure to improve transparency on performance-based compensation and to answer the question of \’why,\’ in addition to the questions \’how\’ and \’when.\’

Fortunately, with the bulk of public companies having now submitted their first CD&A, we can, unlike last year, draw important insights from a wealth of available information.

[Click here to download the 2007 CD&A Overview]

November 23rd, 2009 in compensation research | tags: cd&a overview, compensation professionals, compensation research, executive compensation, performance benchmarking | No Comments

Compensation Directories

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Here you will find pay lists and directories for CEO Earnings, Median Bonuses, and other data.

Whether you are a human resources professional, a benefits specialist, or a concerned shareholder, you have access to a wealth of compensation and salary data.

Please choose a category:

November 11th, 2009 in Uncategorized | tags: compensation advisors, compensation directories, compensation directory, Pay Lists & Directories | No Comments

CEO Benefits & Perquisites Report

2007 Equilar CEO Benefits Perquisites Report

The 2007 proxy season ushered in a new generation of executive and director compensation disclosure. Among the many changes introduced for the first time, the Securities and Exchange Commission’s (SEC) new disclosure regulations significantly altered the manner in which executive benefits and perquisites are disclosed.

First, information on executive benefits and perquisites was consolidated into a single column of the Summary Compensation Table. Next, entirely new disclosure sections of the proxy give more visibility into accumulated pension benefits and deferred compensation plan balances. Last, the disclosure threshold for the aggregate value of executive perquisites was lowered.

The SEC’s new disclosure rules forced companies to provide an unprecedented amount of detail on the nature and value of executive benefits and perquisites in 2007, and,as a result, executive perquisites remain in the spotlight. It is against this backdrop of expanded disclosure that Equilar presents the 2007 CEO Benefits and Perquisites Report. This report offers an in-depth analysis of the following key benefits and perquisites offered at Fortune 100 companies:

Financial Planning and Other Professional Services;
Flexible Perquisite Accounts;
Personal and Home Security;
Personal Use of Corporate Aircraft; and
Tax Reimbursements.

In addition, this year’s expanded report includes sections on retirement benefits and highlights trends among companies that have eliminated perquisites in the last year. As companies enter into a new era of disclosure, this comprehensive review of benefits and perquisites is an invaluable tool for compensation professionals developing compensation packages for their own executives.

November 11th, 2009 in compensation research | tags: 2007 executive compensation, ceo benefits, ceo perquisites, compensation disclosure, compensation packages, compensation professionals, compensation research, deferred compensation plan, director compensation, executive benefits | No Comments

Executive Stock Ownership Guidelines Report

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Shareholder pressure for improved alignment of executive and shareholder interests has led, in part, to increased use of executive stock ownership guidelines and holding requirements.

This trend, in conjunction with improved transparency in corporate governance disclosure, has generated a wealth of new information on the prevalence and design of stock ownership policies.

Furthermore, the SEC\’s new compensation disclosure regulations include the requirement for disclosure of corporate policies on stock retention and hedging in the new Compensation Discussion and Analysis (\”CD&A\”) section, ensuring continued public discussion of ownership guidelines and holding requirements for years to come.
Although different in structure, both ownership guidelines and holding requirements encourage executives to develop a sizable equity stake in the companies they lead. Ownership guidelines generally establish stock acquisition goals that executives must achieve within a specified period of time, typically over three to five years.

Holding requirements call upon executives to retain a certain percentage of shares acquired through the exercise or vesting of stock options, restricted stock, and other equity awards.

With disclosure of these policies on the rise, Equilar reviewed trends in the prevalence and design of executive ownership guidelines and holding requirements among Fortune 250 companies for fiscal years 2005 and 2006.

This report, covering numerous aspects of the design of share retention policies is an invaluable tool for compensation professionals seeking to adopt or amend ownership guidelines and holding requirements for companies of all sizes.