The compensation committee handbook

The compensation committee handbook

"New and updated information on the laws and regulations affecting executive compensationNow in a thoroughly updated Fourth Edition, The Compensation Committee Handbookprovides a comprehensive review of the complex issues challenging compensation committees that facerevised executive compensati...

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Detalles Bibliográficos
Otros Autores: Reda, James F., author (author), Reifler, Stewart, author, Stevens, Michael L., author
Formato: Libro electrónico
Idioma:Inglés
Publicado: Hoboken, New Jersey : John Wiley & Sons 2014.
Edición:Fourth edition
Colección:Wiley corporate F & A series.
Materias:
Compensation management > United States > Handbooks, manuals, etc.
Wages > Law and legislation > United States > Handbooks, manuals, etc.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009630002006719
Tabla de Contenidos:
  • Intro
  • Titlepage
  • Copyright
  • Foreword
  • Preface
  • Acknowledgments
  • About the Authors
  • PART One The Modern Compensation Committee
  • CHAPTER 1 The Compensation Committee
  • Board Structure: The Focus on Independence
  • Compensation Committee Composition and Multiple Independence Requirements
  • Compensation Committee Size
  • Compensation Committee Charter
  • Role of the Compensation Committee
  • Role of the Compensation Committee Chair
  • Duties and Responsibilities of the Compensation Committee
  • Compensation Benchmarking
  • The Importance of Compensation Committee Meeting Minutes
  • Call to Action
  • CHAPTER 2 Selecting and Training Compensation Committee Members
  • The Role of the Nominating Committee
  • Nomination and Selection of New Compensation Committee Members
  • Time Commitment
  • Diversity
  • Attracting Candidates
  • Conducting the Search
  • How to Approach Candidates
  • CEO Involvement in the Selection Process
  • Making the Final Selection
  • How to Say No
  • What if the New Director Does Not Work Out?
  • Benefits of an Educated Board
  • Orientation of New Members
  • Ongoing Training
  • Outside Experts and Advisors
  • CHAPTER 3 CEO Succession and Evaluation
  • The Relationship Between Pay and Succession Planning
  • The Advantages of Effective Succession Planning
  • The Succession Planning Process
  • CEO Evaluation
  • Notes
  • CHAPTER 4 Director Compensation
  • Overview
  • Elements of Director Compensation
  • Disclosure
  • Trends in Director Compensation
  • Conducting a Director Compensation Study
  • PART Two Legal and Regulatory Framework
  • CHAPTER 5 Corporate Governance
  • Fiduciary Duties of Directors
  • Practical Applications of Fiduciary Duty Rules
  • Stock Exchange Corporate Governance Rules
  • External Compensation Policies and Guidelines
  • CHAPTER 6 Disclosure of Executive and Director Compensation
  • Background.
  • Compensation Discussion and Analysis
  • The Tabular Disclosures
  • Option Grant Practices
  • Director Compensation
  • Disclosure of Material Compensation Risk
  • Compensation Disclosure Requirements for Smaller Reporting Companies
  • Golden Parachute Compensation
  • Pending Dodd-Frank Disclosure Requirements
  • Beneficial Ownership Reporting
  • Disclosure of Related Person Transactions
  • Director Independence and Governance Disclosure
  • Disclosure of Equity Compensation Plans
  • Plan Filing Requirements
  • Form 8-K
  • Selected Provisions of Regulation S-K
  • CHAPTER 7 Other Securities Issues
  • Selected Dodd-Frank Provisions Relating to Executive Compensation
  • Special Rules Regarding Stock Transactions
  • NYSE/NASDAQ Rules: Approval of Equity Compensation Plans
  • Selected Sarbanes-Oxley Provisions Relating to Executive Compensation
  • CHAPTER 8 Tax Rules and Issues
  • Overview
  • Organizations Responsible for Federal Tax
  • Major U.S. Tax Law and Issues
  • CHAPTER 9 Accounting Rules and Issues
  • Overview
  • Organizations Responsible for Accounting Standards (Past and Present)
  • New Equity-Based Compensation Accounting Rules
  • Previous Equity-Based Compensation Accounting Rules Under U.S. GAAP
  • Other Current and Past Accounting Standards
  • CHAPTER 10 ERISA and Labor Law, Rules, and Issues
  • ERISA Law and Regulations
  • Labor Laws and Regulations
  • ADEA Law
  • PART Three Practical Applications
  • CHAPTER 11 Executive Employment, Severance, and Change-in-Control Arrangements
  • Background
  • At-Will Employment Arrangements
  • Contractual Employment Arrangements
  • Fundamental Elements of a Written Employment Arrangement
  • Process
  • Types of Employment Arrangements
  • Terms and Conditions Contained in Employment Arrangements
  • CHAPTER 12 Incentive Compensation
  • Useful Definitions and Abbreviations
  • Cash versus Equity.
  • Typical Plan Features and Designs
  • Shareholder Approval Requirements
  • Retention-Only Plans
  • CHAPTER 13 Equity-Based Compensation
  • Equity-Based Incentive Awards
  • Stock Ownership and Retention Guidelines
  • CHAPTER 14 Executive Pension-Benefit, Welfare-Benefit, and Perquisite Programs
  • List of Programs
  • Pension-Benefit Arrangements
  • Welfare-Benefit Arrangements
  • Perquisites
  • APPENDIX A Selected SEC Rules, Regulations, Schedules, and Forms
  • Securities Act of 1933, as Amended
  • Securities Exchange Act of 1934, as Amended
  • Forms
  • Sarbanes-Oxley Act of 2002
  • Dodd-Frank Wall Street Reform and Consumer Protection Act
  • Other
  • APPENDIX B List of Organizations and Periodicals
  • APPENDIX C List of Director's Colleges and Other Training Opportunities
  • APPENDIX D Sample Compensation Committee Charters
  • Human Resources Committee of the Board of Directors of AT&amp
  • T Inc.
  • Citigroup Inc.
  • The Coca-Cola Company
  • Intel Corporation
  • The Home Depot Inc.
  • Appendix E Sample Compensation Discussion and Analysis (CD&amp
  • A)
  • Google
  • Prudential Financial
  • 3M
  • Berkshire CD&amp
  • A 2013
  • Glossary
  • Bibliography
  • Index
  • End User License Agreement.

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