2015.April.18"Are Companies Setting Challenging Target Incentive Goals?" The answer from Pay Governance is "yes" based on its well-considered study of S&P 500 companies that "used EPS or Net Income as a metric for their annual incentive plan AND issued guidance on EPS for 2012 and 2013."
2015.Feb.26Being Smart about CD&A Presentations Over the past several years, public companies have seen their proxy statement disclosure of executive compensation evolve from an exercise in thoroughness to a challenge about how best to convince shareholders that sound decisions effectuate a pay-for-performance regimen. The highest premiums attach to (1) starting with effective summaries, (2) including visual support, and (3) being proactive to defuse red flag items within the summary compensation table. For some thought provoking ideas, see "Innovations in CD&A Design: A Proxy Disclosure Analysis" - a joint report from Equilar and RR Donnelley.
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Code §162(m) -- Amendments that increase the per person limit.
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