{"product_id":"executive-compensation-best-practices-9780470223796","title":"Executive Compensation Best Practices","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003ePraise for Executive Compensation Best Practices  Fred Lipman and Steve Hall have written a book that should be the 'bible' of every compensation committee chair and be read by every committee member.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003ePreface xi\u003c\/p\u003e \u003cp\u003eAcknowledgments xvii\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 1 Introduction 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eShould the CEO be Rewarded or Punished for Events Beyond the CEO’s Control? 1\u003c\/p\u003e \u003cp\u003eWarren E. Buffett on Executive Compensation 3\u003c\/p\u003e \u003cp\u003eCEO Compensation Theories 4\u003c\/p\u003e \u003cp\u003eCEO Forced Exit Packages 6\u003c\/p\u003e \u003cp\u003ePrivate Equity Compensation 8\u003c\/p\u003e \u003cp\u003eEntertainment and Sports Celebrities 8\u003c\/p\u003e \u003cp\u003eBenefits of Good Corporate Governance 9\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 2 Motivating Executive Performance 13\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTying Performance to the Strategic Plan 15\u003c\/p\u003e \u003cp\u003eUnintended Consequences 16\u003c\/p\u003e \u003cp\u003eFirm Expansion and CEO Pay 19\u003c\/p\u003e \u003cp\u003eEquity-Based Compensation 20\u003c\/p\u003e \u003cp\u003eA New Role for CEOs 21\u003c\/p\u003e \u003cp\u003eSatisfying Investor Expectations 22\u003c\/p\u003e \u003cp\u003eMinimum Equity Ownership Requirements 23\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 3 Peer Groups and Benchmarking 25\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAdjusting the Peer Group 28\u003c\/p\u003e \u003cp\u003ePeer Groups for Different Levels of Executives 30\u003c\/p\u003e \u003cp\u003eBenchmarking 31\u003c\/p\u003e \u003cp\u003eLake Wobegon Effect 33\u003c\/p\u003e \u003cp\u003eBenchmarking with Medians 34\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 4 Competing With Private Equity Funds 35\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 5 Explaining Executive Compensation to Shareholders 43\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 43\u003c\/p\u003e \u003cp\u003eReconstructing Executive Compensation Disclosure for Shareholders 50\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 6 Compensation Committee Ordinary Operations 57\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSEC Action Against Tyson Foods 62\u003c\/p\u003e \u003cp\u003eEarnings on Deferred Compensation 64\u003c\/p\u003e \u003cp\u003ePractical Steps for Compensation Committees 65\u003c\/p\u003e \u003cp\u003eCompensation Committees of Non-Profit Organizations 67\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 7 Negotiating Executive Employment and Severance Agreements 71\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eNegotiating with New CEO Candidates 71\u003c\/p\u003e \u003cp\u003eNegotiating with Existing CEOs 76\u003c\/p\u003e \u003cp\u003eBest Practices Applicable to New and Existing CEOs 77\u003c\/p\u003e \u003cp\u003eCouncil of Institutional Investors 78\u003c\/p\u003e \u003cp\u003eGross-Up Clauses 89\u003c\/p\u003e \u003cp\u003eRetirement Arrangements 94\u003c\/p\u003e \u003cp\u003eThe Grasso Case 95\u003c\/p\u003e \u003cp\u003eSection 409A of the Internal Revenue Code 96\u003c\/p\u003e \u003cp\u003eOther Best Practices in Negotiating Employment or Severance Agreements 96\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 8 Compensation Committee Structure and Process 99\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCreating Incentives for Good Corporate Governance 108\u003c\/p\u003e \u003cp\u003eDisney Litigation 110\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 9 Equity Incentive Choices 113\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview of Equity Incentives for Key Employees 113\u003c\/p\u003e \u003cp\u003eDilution 114\u003c\/p\u003e \u003cp\u003eStock Option versus Stock Appreciation Rights 114\u003c\/p\u003e \u003cp\u003eRestricted Stock versus SARs or Phantom Appreciation Plans 120\u003c\/p\u003e \u003cp\u003ePhantom Plans 121\u003c\/p\u003e \u003cp\u003eISOs versus Non-ISOs 122\u003c\/p\u003e \u003cp\u003eThe Advantage of ISOs 124\u003c\/p\u003e \u003cp\u003eNon-ISOs with Tax Reimbursement 125\u003c\/p\u003e \u003cp\u003eThe Tax Benefit to the Company 127\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 10 Option Granting Practices 129\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOption Granting Practices 135\u003c\/p\u003e \u003cp\u003eThe Council of Institutional Investors 142\u003c\/p\u003e \u003cp\u003eEquity Retention Practices 143\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 11 Director Compensation 145\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRetainer and Differential Pay 147\u003c\/p\u003e \u003cp\u003eMinimum Equity Requirements 148\u003c\/p\u003e \u003cp\u003eDirector Compensation Procedure and Process 149\u003c\/p\u003e \u003cp\u003eShareholder Approval 151\u003c\/p\u003e \u003cp\u003ePerquisites, Repricing and Exchange Programs,Change in Control, and Severance Payments 151\u003c\/p\u003e \u003cp\u003eDisgorgement 152\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 12 Negotiating for the Executive 153\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCEO Turnover 154\u003c\/p\u003e \u003cp\u003eNew Candidates for CEO or Other Executive Positions 154\u003c\/p\u003e \u003cp\u003eEmployment Agreements with Private Equity Buyers of CEO’s Business 161\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCHAPTER 13 Executive Compensation and Section 409A of the Internal Revenue Code 163\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBackground 166\u003c\/p\u003e \u003cp\u003ePlans That Do Not Provide for the Deferral of Compensation 168\u003c\/p\u003e \u003cp\u003eNonqualified Deferred Compensation Plan – Plans that Provide for Deferred Compensation 172\u003c\/p\u003e \u003cp\u003eSpecial Rule Applicable to Specified Employees 173\u003c\/p\u003e \u003cp\u003eChange-in-Control Events 174\u003c\/p\u003e \u003cp\u003eChange in the Ownership of a Corporation 175\u003c\/p\u003e \u003cp\u003eChange in the Effective Control of a Corporation 176\u003c\/p\u003e \u003cp\u003eChange in Ownership of a Substantial Portion of a Corporation’s Assets 177\u003c\/p\u003e \u003cp\u003eStructuring the Payments upon an Event Payment Trigger 178\u003c\/p\u003e \u003cp\u003eSpecified Time or Fixed Schedule 179\u003c\/p\u003e \u003cp\u003eEquity-Based Compensation 179\u003c\/p\u003e \u003cp\u003eSection 409A Compliance 181\u003c\/p\u003e \u003cp\u003eAppendix A Compensation Committee Charter 183\u003c\/p\u003e \u003cp\u003eAppendix B Corporate and Securities Update:SEC Adopts Sweeping Overhaul of its Executive Compensation Disclosure Requirements (September 2006 and revised December 2006) 189\u003c\/p\u003e \u003cp\u003eAppendix C Employment Agreement 213\u003c\/p\u003e \u003cp\u003eAppendix D Public Company Equity Incentive Plan 233\u003c\/p\u003e \u003cp\u003eAppendix E Search Terms Typically Required to be Researched by Public Company in Option Backdating Investigations by the Securities and Exchange Commission 285\u003c\/p\u003e \u003cp\u003eAppendix F What an Employee Should Know About His or Her Stock Options 289\u003c\/p\u003e \u003cp\u003eIndex 309\u003c\/p\u003e","brand":"John Wiley \u0026 Sons","offers":[{"title":"Default Title","offer_id":53515415880023,"sku":"9780470223796","price":54.62,"currency_code":"GBP","in_stock":true}],"url":"https:\/\/bookcurl.com\/products\/executive-compensation-best-practices-9780470223796","provider":"Book Curl","version":"1.0","type":"link"}