"Charges of excessive executive compensation have filled the business press for a number of years, yet few understand why pay plans trigger such results. This desktop reference book is an easy-to-access, invaluable guide to structuring appropriate executive pay plans. Properly used, it will help avoid excessive executive pay resulting from poorly designed plans." "This book also contains a compendium of selected key information on executive compensation, including laws, Internal Revenue Code sections, IRS revenue rulings, accounting interpretations, and SEC actions. No other book has such a complete resource section. In addition, it includes both a historical review of key developments and a look ahead, as well as a glossary with more than 2,000 definitions."--BOOK JACKET. Distributed by Syndetic Solutions, Inc.

Preface	ix
Acknowledgments	xi
1 Executive Compensation Framework	1
2 Performance measurements and Standards	41
3 Current versus Deferred Compensation	76
4 The Stakeholders	100
5 Salary	167
6 Employee Benefits and Perquisites	225
7 Short-Term Incentives	345
8 Long-Term Incentives	402
9 Design and Communication Considerations	527
10 The Board of Directors	576
11 The Past, Present, and Future	631
12 Summaries	651
Glossary	657
Appendix A Dow Jones Industrial Averages	731
Appendix B Selected Laws	733
Appendix C Selected Internal Revenue Code Sections	745
Appendix D Selected Revenue Rulings	751
Appendix E Selected SEC Actions	755
Appendix F Selected Accounting Interpretations	758
Index	765

Distributed by Syndetic Solutions, Inc.